Which of the Statements Below Is FALSE

Which of the statements below is FALSE?

A) One way to hedge the future conversion of known sales is to enter into a forward contract at the time of the sale and lock in an exchange rate for the foreign currency to U.S.dollars.
B) The forward rate is the current spot rate divided by the different anticipated inflation rates between two countries.
C) Operating exposure reflects the impact on the long-run viability of a foreign business when unexpected change rates move against the domestic company.
D) The forward rate is the current spot rate times the ratio of the different anticipated inflation rates between two countries.