The Reconciliation of the Annual Translation Adjustment Usually Includes All

The reconciliation of the annual translation adjustment usually includes all of the following, EXCEPT

A) net assets at the beginning of the period multiplied by the change in exchange rates during the period.
B) change in net assets (excluding capital transactions) multiplied by the difference between the current rate and the average rate used to translate income.
C) change in net assets (excluding capital transactions) multiplied by the difference between the historical rate and the average rate used to translate income.
D) change in net assets due to capital transactions multiplied by the difference between the current rate and the rate at the time of the capital transaction.