Pencil Corp uses the US dollar as its functional currency. The receivable is not hedged. At December 31, 2020 Pencil has the following foreign currency balances: Accounts Receivable (due in 3 months) Inventory (at cost) Fixed Assets The following exchange rates were in effect: December 31 spot rate: FC 30,000 FC 20,000 FC 10,000 1FC 6 US December 31 three month forward rate: 1FC 5 US Historic rate: Average exchange rate (2020): 1FC 7 US 1FC-8 US What is the US dollar equivalent for the total of Accounts Receivable, Inventory and Fixed Assets that will be reported by Pencil on its December 31, 2020 balance sheet. a. $102,857 Ob. $35,000 Oc $92,857 Od. $60,000 e. $39,000