The Herlitzka Company, a U.S. multinational firm, has a 100\% stake in a Swiss subsidiary. The U.S. dollar (USD) has been determined to be the functional currency. All the common stock of the subsidiary was issued at the beginning of the year and the subsidiary uses the weighted-average inventory cost-flow assumption. In addition, the value of the SF is as follows: The SF-based balance sheet and income statement data for the Swiss subsidiary are as follows: The total value of net monetary assets is equal to: 3,000SF. 12,000SF. 4,000SF