Which of the Following Statements Is Correct

Which of the following statements is correct?

A) If an organization is self-sustaining (i.e., the functional currency of the foreign operation is different than the parent) , monetary items must be translated using closing rates.
B) If an organization is self-sustaining (i.e., the functional currency of the foreign operation is different than the parent) , monetary items must be translated using average rates.
C) If an organization is self-sustaining (i.e., the functional currency of the foreign operation is different than the parent) , shareholders' equity must be translated using closing rates.
D) If an organization is considered an integrated foreign subsidiary (i.e., the functional currency of the foreign operation is the same as the parent) , non-monetary items recorded at cost must be translated using average rates.