Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) If an organization is self-sustaining,non-monetary items recorded at cost must be translated using historical rates.
B) If an organization is self-sustaining,non-monetary items recorded at cost must be translated using average rates.
C) If an organization is self-sustaining,non-monetary items recorded at cost must be translated using closing rates.
D) If an organization is considered an integrated foreign subsidiary non-monetary items recorded at cost must be translated using closing rates.