What Is the End of Year Profit or Loss on the Bank's

What is the end of year profit or loss on the bank's cash position if in one year both Canadian bond rates increase to 7.538 percent and the exchange rate falls to US $0.765 per Canadian dollar? (Assume no change in U.S. interest rates.)

A) Loss of US $12,000.
B) Loss of US $75,000.
C) Profit of C $9,000.
D) Profit of US $50,000.
E) Loss of C $119,800.