Car Corp. (a U.S.-based company) sold parts to a Korean customer on December 16,2018, with payment of 10 million Korean won to be received on January 15 , 2019. The following exchange rates applied: Assuming a forward contract was entered into on December 16, what would be the net impact on Car Corp.'s 2018 income statement related to this transaction? Assume an annual interest rate of 12% and a fair value hedge. The present value for one half-month at 12% is .9950 . a. \$200 (positive). b. $490 (negative). c. $10,195 (positive). d. $9,300 (negative). e. $9,498 (positive)