A U.S. parent has a subsidiary located in Hong Kong. In which situation will the U.S. parent translate the accounts of the subsidiary from Hong Kong dollars to U.S. dollars?

	A.	The parent's customers are mostly located in Hong Kong.
	B.	The subsidiary's customers are mostly located in Hong Kong.
	C.	The level of inflation in Hong Kong is extremely high.
	D.	The subsidiary's suppliers are mostly located in the U.S.