CFAI mock PM (printable) q14

Question 14 regarding remeasurement gain (answer A $2.526m) - did anybody actually get this within a space of 10 minutes? 3 minutes is ridiculous for this amount of working.

Also getting very confused with the conversion of currencies I.e. price/base - does CFAI present is as standard in this manner? I am typically used to base/price. Thanks!!

No need to do the math. all there answer choices are have different signs:

A) gain

B) loss

C) neither loss nor gain