43) Refer to Instruction 9.2. If 0T1 locks in the forward hedge at $1 .381euro, and the spot rate when the transaction was recorded on the books was $1.40feuro, this will result in a "foreign exchange accounting transaction " of A) loss; $50,000 B) loss; euro 50,000 C) gain; $50,000 D) gain; euro 50,000