A Belgium subsidiary's beginning and ending trial balances appear below: Cash, receivables Inventories Plant & equipment, net Liabilities Capital stock Retained earnings, beginning Sales revenue Cost of sales Out-of-pocket selling & administrative expenses Depreciation expense Total Dr (Cr) January 1 December 31 1,500 1,200 3,000 3,500 30,000 39,000 (18,500) (27,200) (4,000) (4,000) (12,000) (12,000) (15,000) 9,500 4,000 1,000 0 $1.25 Exchange rates ($/) are: Beginning of year Average for year End of year 1.22 1.20 The subsidiary was acquired at the beginning of the year. Its sales, inventory purchases, and out-of-pocket selling and administrative expenses occurred evenly during the year. Equipment was purchased for 10,000 when the exchange rate was $1.23. Depreciation for the year includes 200 related to the equipment purchased during the year. The ending inventory was purchased at the end of the year, and the beginning inventory was purchased at the end of the previous year. If the subsidiary's functional currency is the U.S. dollar, what is the remeasurement gain or loss for the year? Select one: A. $ 810 loss B. $2,020 loss C. $1,030 gain D. $1,130 gain