Q21? With explanation

Problems 20 and 21 are based on the following information. McCarthy, Inc.'s Brazilian subsidiary borrowed 1 00,000 euros on January 1, 2017. Exchange rates d BRL are as follows: between the Brazilian real (BRL) and euro (e) and between the U.S. dollar (S) an US$per BRL BRL per e BRL 4.2 BRL 4.3 BRL 4.6 $ 0.28 $0.25 $0.20 January 1, 2017... 20. At what amount should the Brazilian subsidiary's curo note payable be reporte December 31. 2017, consolidated balance sheet? a. $84,000. b. $86,000. C$92,000. d. $128,800. at amount of foreign exchange gain or loss should be reflected in McCarthy's 2017onso net income? a. $8,000 loss. b. $10,000 loss. c. $2.000 gain d. $5,000 gain