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.

Triofind, Inc. (Triofind), based in the country of Norvolt, provides wireless services to various countries, including Norvolt, Borliand, Abuelio, and Certait. The company's presentation currency is the Norvolt euro (NER), and Triofind complies with IFRS. Triofind has two wholly owned subsidiaries, located in Borliand and Abuelio. The Borliand subsidiary (Triofind-B) was established on 30 June 2016, by Triofind both investing NER1,000,000, which was converted into Borliand dollars (BRD), and borrowing an additional BRD500,000.Marie Janssen, a financial analyst in Triofind's Norvolt headquarters office, translates Triofind-B's financial statements using the temporal method. Non-monetary assets are measured at cost under the lower of cost or market rule. Spot BRD/NER exchange rates are presented in Exhibit 1, and the balance sheet for Triofind-B is presented in Exhibit 2.
| Exhibit 1.Spot BRD/NER Exchange Rates |
| DateBRD perNER |
| 30 June 20161.15Weighted-average rate when inventory was acquired(2016)1.1931 December 20161.20Weighted-average rate when inventory was acquired(2017)1.1830 June 20171.17 |

| Exhibit 2.Trio find-B Balance Sheet for 2016 and 2017(BRD) |
| 31 | Liabilities and | 31 |
| December | 30 June | Stockholders’ | December | 30 June |
| Assets | 2016 | 2017 | Equity | 2016 | 2017 |
| Cash | 900，000 | 1，350，000 | Notes payable | 500，000 | 500，000 |
| Inventory | 750，000 | 500，000 | Common stock | 1，150，000 | 1，150，000 |
| Retained earnings | 200，000 |
| To ta 1 | 1，650，000 | 1，850，000 | Total | 1，650，000 | 1，850，000 |


Janssen next analyzes Triofind's Abuelio subsidiary (Triofind-A), which uses the current rate method to translate its results into Norvolt euros. Triofind-A, which prices its goods in Abuelio pesos (ABP), sells mobile phones to a customer in Certait on 31 May 2017 and receives payment of 1 million Certait rand (CRD) on 31 July 2017.On 31 May 2017, Triofind-A also received NER50,000 from Triofind and used the funds to purchase a new warehouse in Abuelio. Janssen translates the financial statements of Triofind-A as of 31 July 2017 and must determine the appropriate value for the warehouse in Triofind's presentation currency. She observes that the cumulative Abuelio inflation rate exceeded 100% from 2015 to 2017. Spot exchange rates and inflation data are presented in Exhibit 3.
| Exhibit 3.Spot Exchange Rates and Inflation Data for Trio find-A |
| Date | NER per CRD | NER per ABP | Abu elio Monthly Inflation Rate(%) |
| 31May 2017 | 0.2667 | 0.0496 |  |
| 30 June 2017 | 0.2703 | 0.0388 | 25 |
| 31 July 2017 | 0.2632 | 0.0312 | 22 |


Janssen gathers corporate tax rate data and company disclosure information to include in Triofind's annual report. She determines that the corporate tax rates for Abuelio, Norvolt, and Borliand are 35%, 34%, and 0%, respectively, and that Norvolt exempts the non-domestic income of multinationals from taxation. Triofind-B constitutes 25% of Triofind's net income, and Triofind-A constitutes 15%. Janssen also gathers data on components of net sales growth in different countries, presented in Exhibit 4.
| Exhibit 4.Components of Net Sales Growth(%) Fiscal Year 2017 |
| Contribution from | Contribution from | Foreign Currency | Net Sales |
| Country | Volume Growth | Price Growth | Exchange | Growth |
| Abu elio | 7 | 6 | -2 | 11 |
| B orli and | 4 | 5 | 4 | 13 |
| Nor volt | 7 | 3 | 10 |


 
Based on Exhibits 1 and 2 and Janssen's translation method, retained earnings for Triofind-B translated into Triofind's presentation currency as of 30 June 2017 are closest to:
Option A:NER150,225.
Option B:NER170,940.
Option C:NER172,414.

Answer: A