Given the table below, where would you log the following transaction:

An American citizen buys a vacation home in Mexico

Balance of Payments Current Account Capital Accounts 2011 * Exports : 2011 2, 105 B A in Foreign-owned assets in U.S 625 B Income Receipts : 739 B ( + derivatives ) A in Foreign Reserves 165B * Imports : 21 66 5 B A in U.S. assets Income abroad : 3 80 3 Payments: 518 B * Net Transfers: 16 B 135 B A in U.S. Reserves