_____ Concerning Importing and Exporting Transactions, Which of the Following

_____ Concerning importing and exporting transactions, which of the following statements is false?

A) Gains and losses on adjustments to foreign currency receivables and payables may be reported net in the income statement.
B) Gains and losses on adjustments to foreign currency receivables and payables are unrealized in nature.
C) When a domestic company has a gain or loss as a result of adjusting a foreign currency receivable or payable, the foreign company will have the opposite result.
D) FX transaction gains are taxable when realized.
E) None of the above.