X imports and sells PCs. During December of the current year 2020, X (American), entered into the following transactions: 1 - On 2 December 2020, X purchased computer equipment from a Taiwan company. Contract was denominated in 100000 Taiwan dollar. Direct exchange rate on this date was each Taiwan dollar is $0.052 (Spot). 2- On 31 December 2020, suppose that the exchange rate was [1 TD = $0.054]. 3- On 1 March 2021, X paid the due amount. The exchange rate is 0.057. X uses two transactions approach. On 31 December 2020. X archives .a Transaction gain 300 .b Transaction gain 200 .c Transaction loss 200 .d Transaction loss 300