At the close of business on December 31, 2019 Tempest Corp pays a $80,000 premium to purchase a foreign currency option giving Tempest the right but not the obligation to purchase 100,000 euros and sell $130,000 US dollars in six months as a hedge of a future euro rental obligation. What is reported on the balance sheet at December 31, 2019 (in US dollars) asset of $0 asset of $80,000 asset of $210,000 liability of $110,000 liability of $130,000