If a USCompany Purchases Inventory on Account for $32,000 Euros from a from a British

If a U.S.Company purchases inventory on account for $32,000 euros from a British Company when the exchange rate is $1 to $1.28 euros, how would the U.S.Company recognize the inventory and the accounts payable?

A) ​inventory of $32,000 and accounts payable of $32,000
B) ​inventory of $25,000 and accounts payable of $32,000 with a $7,000 foreign currency loss
C) ​inventory of $25,000 and accounts payable of $25,000
D) ​inventory of $32,000 and accounts payable of $25,000 with a $7,000 foreign currency gain