During December of the current year 2020, X (American), entered into the following transactions: 1 - On 10 December 2020, X sold 7 units of inventory to Y located in Colombia for 8,541,000 pesos. On this date 1 peso = $0.0027.2 - On 31 December 2020, suppose that the exchange rate was 1 peso = $0.0026]. 3 - On 1 March 2021 the customer from Colombia paid the due amount when exchange rate is 1 peso = $0.0032. On 31 December 2020 the transaction loss is O a. 678 b. 510 c. 854 d. 900