Quick enters into a foreign exchange forward hedge of a foreign currency asset. Which of the following hedges qualifies as a effective fair value hedge for the 3 months ended December 31, 2014.

A. Revaluation gain on FC Asset of $10,000; Gain on FC hedge of$9000

B. Revaluation gain on FC Asset of $10,000: Loss on FC hedge of $15,000

C. Revaluation loss on FC Asset of $20,000; Loss on FC hedge of $18,000

D. Revaluation loss on FC Asset of $20,000; Gain on FC hedge of 18,000

E. Revaluation gain on FC Asset of $10,000; No gain or loss on FC hedge