Assume That Tom Sells a Crate of Florida Oranges to a Retailer

Assume that Tom sells a crate of Florida oranges to a retailer in Canada and Susan sells a U.S. bond to a customer in Britain. Which of the following illustrates the difference and/or similarity between these two transactions?

A) Only Tom will actually receive U.S. dollars as a result of this transaction.
B) The sale of the bond generates a liability, while the sale of the oranges does not.
C) Both sales generate an asset for the United States.
D) Both sales generate a liability for the United States.