Consider the Consolidation Process for a Foreign Subsidiary: When the Excess

Consider the consolidation process for a foreign subsidiary: When the excess of cost over book value is attributable to identifiable assets, those assets are adjusted in the "distribution" elimination entry by an amount that is calculated as

A) the difference between cost and fair value as measured in the foreign currency
B) ​the difference between cost and fair value as measured in the foreign currency multiplied by the historical exchange rate
C) ​the difference between cost and fair value as measured in the foreign currency multiplied by the weighted-average exchange rate
D) ​the difference between cost and fair value as measured in the foreign currency multiplied by the current exchange rate