Which of the Following Statements Is True About the Two-Transaction

Which of the following statements is true about the two-transaction theory?

A) Exchange gains and losses usually flow through to net income in the period in which they are incurred.
B) Exchange gains and losses are attached to the sales or assets from the original transaction.
C) Exchange gains and losses are considered a cost of acquiring assets.
D) Exchange gains and losses affect the carrying value of acquired assets.