Sohar Company's summarized balance sheet in OMR is given below. Its income statement shows a net profit of 12000 OMR for the year, included in shareholders' equtiy and the translated value of net profit is 26300 USD.

Which of the following is the translation difference if the balance sheet is translated into USD?

Assets	OMR		Liabilities&Equity	OMR
Current Assets	48,000		Current Liabilities	23,000
Non-current Assets	62,000		Non-current Liabilities	53,000
			Shareholders Equity	34,000
Total Assets	110,000		Total Liabilities&Equity	110,000

Current rate: 1 OMR = 2.59 USD

Historical rate: 1 OMR = 2.41 USD

Average rate: 1 OMR = 2.53 USD

Select one:

a. -3200

b. -2500

c. +7120

d. +4000