Little Ozzie Battlefield Equipment Ltd Acquired 100% Ownership of BigTrench

Little Ozzie Battlefield Equipment Ltd acquired 100% ownership of BigTrench plc for A$18 million on 1 July 20X4.At that date net fair value of the identifiable assets and liabilities of BigTrench plc were €10 million.The following exchange rates are given:
$\begin{array} { l l l l } \text { 1 July 20X4 } & € 1.00 & = & \mathrm { A } \$ 1.60 \\\text { 30 June 20X5 } & € 1.00 & = & \mathrm { A } \$ 1.75 \\\text { 30 June 20X6 } & € 1.00 & = & \mathrm { A } \$ 1.50\end{array}$
-For the reporting period ending 30 June 20X5 the consolidated financial statements of Little Ozzie Battlefield Equipment Ltd will show

A) goodwill of A$2 187 500 and a translation difference expense of A$187 500 recognised as other comprehensive profit
B) goodwill of A$2 187 500 and a translation difference of A$187 500 recognised in period profit or loss
C) goodwill of A$2 187 500 and a translation difference revenue of A$187 500 recognised as other comprehensive profit.
D) goodwill of A$2 187 500 and a translation difference expense of A$187 500 recognised as other comprehensive profit.