Cyan Financials Corporation is a U$.$S$.-$based parent company with a subsidiary $($Kimia Solutions$)$ based in Italy. In Kimia's trial balance on December $31,20$X$1,$ there are foreign currency units worth $$2,800$ USD. When the US dollars are received, the spot exchange rate is $$1\mathrm{.}40=1.$ What is the amount of foreign currency units in euros on the trial balance on December $31,20$X$1?$

Multiple choice question.

$2,800$

$2,000$

$3,920$

$1,428$