A trader has a short position in a forward contract on the S&P 500 Index that expires in 4 months. The contract price is 2,400, the current index level is 2,600, the riskless interest rate is 2%, and the index pays dividends continuously at rate 2.5%. Determine the value of the traders position. Note, assume the contract controls only one unit of the index. (Please show me the solution process, thank you! )

A. -194.3701 B. -196.9791 C. -200.000 D. 194.3701 E. 196.9791 F. 200.0000