REFERENCE: Ref.09_03 Car Corp.(a U.S.-Based Company)sold Parts to a Korean Customer on Customer

REFERENCE: Ref.09_03
Car Corp.(a U.S.-based company) sold parts to a Korean customer on December 16,2008,with payment of 10 million Korean won to be received on January 15,2009.The following exchange rates applied:
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-All of the following hedges are used for future purchase/sale transactions except

A) Forward contracts used as a fair value hedge of a firm commitment.
B) Options used as a fair value hedge of a firm commitment.
C) Hedge of a foreign currency denominated asset.
D) Forward cash flow hedges of a forecasted transaction.
E) Forward contracts used to hedge a foreign currency denominated liability.