ABC Inc. has a single wholly-owned American subsidiary called USi based in Los Angeles, California, which was acquired January 1,2020. US1 submitted its financial statements for 2020 to ABC. Selected exchange rates in effect throughout 2020 are shown below: USi financial results for 2020 were as follows: USi Financial Statements at December 31,2020 (in U.S. dollars) \begin{tabular}{|l|r|} \hline Income Statement: & \\ \hline Sales & \\ \hline Cost of Sales & $5,000,000 \\ \hline Depreciation Expense & $3,500,000 \\ \hline Bond Interest Expense & $150,000 \\ \hline Other Expense & $100,000 \\ \hline Net Income & $750,000 \\ \hline Statement of Retained Earnings: & $500,000 \\ \hline January 1, 2020: & \\ \hline Net Income & $400,000 \\ \hline Dividends & $500,000 \\ \hline December 31, 2020: & ($100,000) \\ \hline Balance Sheet & $800,000 \\ \hline Cash & \\ \hline Accounts Receivable & $1$00,000 \\ \hline Inventory & $1,900,000 \\ \hline Plant and Equipment (net) & $400,000 \\ \hline & $4,200,000 \\ \hline \end{tabular} Sales. purchases, bond interest, and other expenses occurred evenly throughout the year. US 1 is considered to be a foreign subsidiary that has the same functional currency as ABC inc Sales, purchases, bond interest, and other expenses occurred evenly throughout the year. US1 is considered to be a foreign subsidiary that has the same functional currency as ABC Inc, 's functional currency. Which of the following rates would be used to translate the company's ending inventory? Select one: A. USS1 = CDNSO.8175 B. USS1 = CDNSO.815 C. US\$1 = CDNS0.83 D. USS1 = CDNS0.825