A U$.$S$.$ parent consolidates its U$.$K$.$ subsidiary. The U$.$K$.$ subsidiary's accounts are measured in pounds sterling. The subsidiary's accounts are included in the consolidated financial statements:

a$.$ in U$.$S$.$ dollars

b$.$ in pounds

c$.$ in pounds for menetary assets and liabilities, and in U$.$S$.$ dollars for nonmonetary assets and liabilities

d$.$ in pounds for accounts vaued fair value, and in U$.$S$.$ dollars for accounts valued at cost or amortized cost.