Assume you have a portfolio of forward contracts that were entered into some time ago. You are required to value the portfolio of contracts at 30 June 2022 . The details of each position are as follows Assume - a continuously compounded risk-free rate of 3.50% p.a. with a flat term structure - round the time to expiration on the contracts to the nearest month The value of the portfolio at 30 June 2022 (to the nearest $ ) is A. $396,645 liability B. $336,951 asset C. $340,000 asset D. $336,994 asset E. None of these answers