When reporting US funds in a Canadian Securities Company when doing your calculations to see if you are over the threshold  (part 7 of the T1135 form)

1)do you include the US dollar market value the Options you own per the Questrade monthly statement?

2)you include the USD Cash you have sitting in the investment account

3) Do you include the market value of the options you shorted which is a negative number

or

4) do you just take the balance of USD from  the statement which takes 

Cash at start of month and sums your sales, purchases, commission paid to Questrade, deposits,  conversions etc. to come up with a total