Which of the Following Is NOT True Regarding Foreign Statement

Which of the following is NOT true regarding foreign statement translation using the current or temporal method?

A) All assets and all liabilities are translated at the current exchange rate at the date of translation.
B) Monetary assets and liabilities are translated at the current exchange rate at the date of translation.
C) Equity accounts other than retained earnings are translated at the historic rate in effect on the date of the investment.
D) Elements of income can be translated at a weighted average rate for the period.