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 2019 income statement related to this transaction? a. $500 (positive). b. $500 (negative). c. $302 (positive). d. \$302 (negative). e. $0