The Reconciliation of the Annual Translation Adjustment Usually Includes All

The reconciliation of the annual translation adjustment usually includes all of the following, except:

A) ​net assets at the beginning of the period multiplied by the change in exchange rates during the period.
B) ​change in net assets (excluding capital transactions) multiplied by the difference between the current rate and the average rate used to translate income.
C) ​change in net assets (excluding capital transactions) multiplied by the difference between the historical rate and the average rate used to translate income.
D) ​change in net assets due to capital transactions multiplied by the difference between the current rate and the rate at the time of the capital transaction.