Which of the following is NOT TRUE according to the U.S. foreign currency translation rule?

	a.	Translation gains and losses have to be included in current income if the current rate method is used.
	b.	Translation gains and losses are recorded in a special account under owners equity if the temporal method is used.
	c.	The current rate method requires that all balance sheet items, except for equity, are translated with the balance sheet date exchange rate.
	d.	The temporal method stipulates that monetary items be translated using the balance-sheet date exchange rate while non-monetary items translated using historical rates.