You have turned on Multicurrency with USD as the home currency, and you have created an invoice for 1000 Euro, The exchange rate for an invoice on the date of transaction is 1.16849. It is the end of the year and you want to revalue the euro currency to the current exchange rate 1.163061 for outstanding invoice

a/ $5.43 loss

b/ $5.43 gain

c/ 5.43 Euro loss

d/ 5.43 Euro gain

e/ There is no effect