If Allan Lives in Boston and Decides to Buy a Pair

If Allan lives in Boston and decides to buy a pair of hockey skates from Canada for $100, and the Canadian he bought them from buys a baseball hat and jersey for $100 from Boston, then the U.S. next exports:

A) and net capital outflow are both zero.
B) and net capital outflow both equal −$100.
C) is zero and net capital outflow is −$100.
D) equals −$100 and net capital outflow is zero.