Alpha Corp. enters into a 30-day forward exchange contract to buy 113,540,000 yen for $100,000. Which of the following statements is true concerning this transaction?

A) Alpha will pay $100,000 and receive 113,540,000 yen 30 days from now.

B) Alpha will pay $100,000 today and receive 113,540,000 yen 30 days from now.

C) The spot exchange rate in 30 days will be 113.54 yen per dollar.

D) Alpha will receive 113,540,000 yen today and pay $100,000 30 days from now.