Levinson Co

Levinson Co. established a subsidiary in Mexico on January 1, 2021. The subsidiary engaged in the following transactions during 2021: Levinson concluded that the subsidiary's functional currency was the dollar. Exchange rates for 2021 were:
What amount of foreign exchange gain or loss would have been recognized in Levinson's consolidated income statement for 2021?

A) $825,000 gain.
B) $685,000 gain.
C) $270,000 loss.
D) $570,000 loss.
E) $315,000 loss.