Which of the Following Is Not True Regarding the Above

Which of the following is not true regarding the above sales transaction to Music of Mexico?

A) Brown recognizes a loss on fluctuation of foreign currency in the amount of $4.65 in 2011.
B) Brown recognizes a gain on fluctuation of foreign currency in the amount of $4.80 in 2012.
C) Brown has incurred an overall loss of $1.60 on fluctuation of foreign currency in the period from December 10, 2011 to February 8, 2012.
D) Brown could have avoided any loss due to fluctuations in foreign currency by setting the sales price of the cassettes in terms of U.S. dollars instead of pesos.