One-year rate in the U.S. is 4% and one-year rate in Japan is 2%. The current exchange rate is 110 yen per dollar. If you can enter into a forward exchange rate of 110 yen per dollar, what would be your arbitrage profit per 100 units of the borrowed currency? Assume that you can borrow and lend at the given interest rates.

	A.	$7.27
	B.	2.00
	C.	9.84
	D.	1.66
	E.	$1.66
	F.	$11.45
	G.	11.45
	H.	$2.00
	I.	7.27
	J.	$9.84