Oceania Buys $40 of Wine from Escudia and Escudia Buys

Multiple Choice

Oceania buys $40 of wine from Escudia and Escudia buys $100 of wool from Oceania. Supposing this is the only trade that these countries do. What are the net exports of Oceania and Escudia in that order?

A) $140 and $140
B) $100 and $40
C) $60 and -$60
D) None of the above is correct.