According to the guidance of FASB ASC 830, when foreign subsidiaries of U.S multinational corporations have very close ties to their parent company and carry out the day-to-day operations and keep their books in USD, which translation method should be used? Multiple choice question. 

the current rate method, also described as the USD perspective to translation the temporal method, 

also described as the local-currency perspective to translation the temporal method,

also described as the USD perspective to translation the current rate method,

also described as the local-currency perspective to translation