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C is corrent because if the functional currency is the same as the presentation currency, any translation gain or loss is reported in current earnings on the income statement. However, there are several exceptions to this rule. Currency gains or losses on nonmonetary items for which gains and losses are recorded in other comprehensive income should also be reported in other comprehensive income.
A is incorrect. If the functional currency is the same as the presentation currency, any translation gain or loss is reported in current earnings on the income statement. However, there are several exceptions to this rule. Currency gains or losses on nonmonetary items for which gains and losses are recorded in other comprehensive income should also be reported in other comprehensive income. 
B is incorrect. If the functional currency is the same as the presentation currency, any translation gain or loss is reported in current earnings on the income statement. However, there are several exceptions to this rule. Currency gains or losses on nonmonetary items for which gains and losses are recorded in other comprehensive income should also be reported in other comprehensive income.   
D is incorrect. If the functional currency is the same as the presentation currency, any translation gain or loss is reported in current earnings on the income statement. However, there are several exceptions to this rule. Currency gains or losses on nonmonetary items for which gains and losses are recorded in other comprehensive income should also be reported in other comprehensive income.