Continuous IRP: F = S · e^{(r_dom − r_for) T}. With S = 80, r_dom = 6%, r_for = 2%, T = 1, F ≈:

1. Identify what the question asks: this concept maps to irpcontinuous (§8.1). 2. Apply the framework or formula relevant to the topic. 3. Eliminate distractors and arrive at the correct option (A). _Source: ICAI BoS CA Final Paper 2, Ch 10 "Foreign Exchange Exposure and Risk Management"_