Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Redline Products, Inc. is a US-based multinational with subsidiaries around the world. One such subsidiary, Acceletron, operates in Singapore, which has seen mild but not excessive rates of inflation. Acceletron was acquired in 2000 and has never paid a dividend. It records inventory using the FIFO method. Chief Financial Officer Margot Villiers was asked by Redline's board of directors to explain how the functional currency selection and other accounting choices affect Redline's consolidated financial statements. Villiers gathers Acceletron's financial statements denominated in Singapore dollars (SGD) in Exhibit 1 and the US dollar/Singapore dollar exchange rates in Exhibit 2. She does not intend to identify the functional currency actually in use but rather to use Acceletron as an example of how the choice of functional currency affects the consolidated statements.
| Exhibit 1.Selected Financial Data for Accel etron， 31 December 2007(SGD millions) |
| Cash | SGD 125 |
| Accounts receivable | 230 |
| Inventory | 500 |
| Fixed assets | 1，640 |
| Accumulated depreciation | (205) |
| Total assets | SGD 2， 290 |
| Accounts payable | 185 |
| Long-term debt | 200 |
| Common stock | 620 |
| Retained earnings | 1，285 |
| Total liabilities and equity | 2，290 |
| Total revenues | SGD 4， 800 |
| Net income | SGD 450 |



| Exhibit 2.Exchange Rates Applicable to Accel etron |
| Exchange Rate in Effect at Specific Times | USD per SGD |
| Rate when first SGD 1 billion of fixed assets were acquired | 0.568 |
| Rate when remaining SGD 640 million of fixed assets were acquired | 0.606 |
| Rate when long-term debt was issued | 0.588 |
| 31 December 2006 | 0.649 |
| Weighted-average rate when inventory was acquired | 0.654 |
| Average rate in 2007 | 0.662 |
| 31 December 2007 | 0.671 |


 
If Acceletron's financial statements are translated into US dollars using the temporal method, Redline's consolidated financial statements will most likely include Acceletron's:
Option A:USD336 million in inventory.
Option B:USD956 million in fixed assets.
Option C:USD152 million in accounts receivable.

Answer: B