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) , non-monetary items recorded at closing values 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) , non-monetary items recorded at closing values 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) , non-monetary items recorded at closing values must be translated using historical 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 closing values must be translated using average rates.