If Maker Is Considered to Be an Integrated Foreign Subsidiary

Multiple Choice

If Maker is considered to be an integrated foreign subsidiary (i.e., the functional currency of the foreign operation is the same as the parent) , what amount will be shown for capital assets (net) on its translated Canadian dollar financial statements as at December 31, 2016?

A) $168,000.
B) $169,600.
C) $170,000.
D) $170,400.