Amazing Corporation, a U.S. enterprise, sold product to a customer in Wales on October 1, 20x1 for 100,000 with payment required on April 1, 20x2. Relevant exchange rates are: Spot rate Forward rate (to 4/1/X2) October 1, 20x1 $1.87 $1.85 December 31, 20x1 1.86 $1.84 April 1, 20x2 1.90 The discount factor corresponding to the company's incremental borrowing rate for 3 months is 0.94 Assume that Amazing Corporation enters a forward contract on October 1, 20x1 to sell 100,000 six months hence, on April 1, 20x2, as a fair value hedge, what would be the net impact on net oncome in 20x1 from this fair value hedge of accounts receivable? O A decrease of $60 in Net Income O No impact on Net Income An increase of $60 in Net Income O A decrease of $60 in Accumulated Other Comprehensive Income