A currency dealer has good credit and can borrow either $1,000,000 or 800,000 for one year. The one-year interest rate in the U.S. Is i($) =8% and in the euro zone the one-year interest rate is i() =4%. The spot exchange rate is $1.25/ and the one-year forward exchange rate is $1.40 / . Which of the following instrument make covered interest arbitrage (CIA) riskless? Future spot transaction Current spot transaction Forward transaction