Stella Corporation, located in the United States, has an accounts payable obligation of 50 million payable in one year to a bank in Tokyo. The current spot rate is 110/$1.00 and the one year forward rate is 113/$1.00. The annual interest rate is 5 percent in Japan and 3 percent in the United States. Stella can also buy a one-year call option on yen at the strike price of $0.0092 per yen for a premium of 0.010 cent per yen. The future dollar cost of meeting this obligation using the forward hedge is: A: 245,350 B: 356,200 C: 442,478 D: 576,283