Which of the Following Is Not Correct Regarding the Translation

Which of the following is not correct regarding the translation of a foreign entity's accounts?

A) Translation uses the historical rate at the date a foreign subsidiary was acquired for the paid-in capital amounts.
B) Translation uses the current rate method.
C) Translation should be used in a translating the accounts of a foreign entity operating in a highly inflationary economy.
D) Foreign currency translation adjustments are displayed under the accumulated comprehensive income section of the translated balance sheet.