Assuming that brandt, entered into a forward contract to sell 10 million South Korean won on Decmeber 1, 2020, as a fair value hedge of a foreign currency receivable, what is the net impact on its net income in 2020 resulting from a fluctuation in the value of the won? Brandt amortizes forward points on a monthly basis using a starght line method.Ignore present value

A. $2000 increase in net income

B. $100 decrease in net income

C. No impact on net income

D. $250 decrease in net income