Maker Ltd., an American company, acquired US$200,000 of capital assets on January 1, 2018, when the company was established. These assets were being amortized over 10 years on a straight-line basis, with no significant residual value expected. On January 1, 2019, Holdings Inc., a Canadian company with no capital assets of its own, acquired 100% of the outstanding shares of Maker. US$40,000 of the acquisition differential was allocated to the capital assets, which had eight years remaining economic life on the acquisition date. On March 1, 2020, Maker acquired a further $80,000 of capital assets, which had an estimated useful life of eight years from that date. Exchange rates for the period from January 1, 2018 to December 31, 2020 were: January 1, 2018 US $1.00 = CDN $1.05 January 1, 2019 US $1.00 = CDN $1.06 Average for 2019 US $1.00 = CDN $1.0625 December 31, 2019 US $1.00 = CDN $1.065 March 1, 2020 US $1.00 = CDN $1.068 Average for 2020 US $1.00 = CDN $1.07 December 31, 2020 US $1.00 = CDN $1.075 If Maker is considered to be a foreign subsidiary where its functional currency is the U.S. dollar (i.e., different than the parent's functional currency), what amount will be shown for capital assets (net) on its translated Canadian dollar financial statements as at December 31, 2019? Select one: A. $168,000 B. $170,000 C. $170,400 D. $169,600