I’m not sure about USD but Canadian dollars are greater, one dollar CAD is equal to $0.79 US. So $10 CAD is equal to $7.90 US.
Altering grade records within a computer system is called forgery. The correct option among all the options given in the question is option "a". Any kind of altering using the computer without the consent of the proper authorities amounts to forgery. Forgery is a crime and a person can be jailed for such a serious offense.
So that they can lower the I2R losses