A Danish Subsidiary of a U

A Danish subsidiary of a U.S. corporation recorded a building it purchased in 2020 for 100,000,000 krone, when the exchange rate was $0.132/krone. The current exchange rate is $0.163/krone. Under the current rate method, how should the translated amount of the restated asset be interpreted?

A) The U.S. parent would have to pay $16,300,000 to acquire the building today.
B) The U.S. parent would have had to pay $13,200,000 to acquire the building in 2020.
C) The building is worth $13,200,000 to the U.S. parent today.
D) None of the above