Final answer:
The translation gain or loss under the current-rate method depends on the exchange rate fluctuations between the subsidiary's local currency and the parent company's reporting currency.
Step-by-step explanation:
The translation gain or loss under the current-rate method is determined by comparing the exchange rate at the beginning of the reporting period with the exchange rate at the end of the reporting period.
In this case, since Bralta is the Brazilian subsidiary of Altapro Co., a Canadian company, the translation gain or loss would be calculated based on the fluctuation in the exchange rate between the Brazilian real (BRL) and the Canadian dollar (CAD).
Without the specific exchange rates and financial statements provided, it is not possible to calculate the exact translation gain or loss. Therefore, none of the options (a) $(85,610), (b) $(35,375), (c) $35,375, or (d) $85,619 can be confirmed or denied as the correct answer.