Ukraine is designated as a highly inflationary country. A Ukrainian subsidiary of a German company owns land that it bought for $40,000$ hryvnia $(),$ when the $/$ rate was $0\mathrm{.}15,$ and the price level index was $100.$ It is now the end of the current year. In which situation below will IFRS and U$.$S$.$ GAAP report the same end$-$of$-$year amount for the land, in euros?

Select one:

a$.$ The average exchange rate for the year is $0\mathrm{.}025,$ and the average price level index is $600.$

b$.$ The end of year exchange rate is $0\mathrm{.}025,$ and the end of year price level index is $600.$

c$.$ The end of year exchange rate is $0\mathrm{.}02,$ and the end of year price level index is $800.$

d$.$ The average exchange rate for the year is $0\mathrm{.}02,$ and the average price level index is $800.$