Choice "B" is correct, $7,600 gain from remeasurement.Rule: "Translation adjustments" are not included in determining net income for the period but are disclosed and accumulated as a component of other comprehensive income in consolidated equity until disposed of. However, gains or losses from remeasuring the foreign subsidiary's financial statements from the local currency to the functional currency should be included in "income from continuing operations" of the parent company.Note: Assume the question had asked the following instead: "What amount should Park report as a foreign exchange gain in its statement of income and comprehensive income (or statement of comprehensive income, by itself)?" In that case, the answer would have been $15,700.