法律、行政法规规定或者经法定的审批机关批准减税、免税的纳税人，应当持有关文件到主管税务机关办理减税、免税（）。减税、免税期满，应当自期满次日起（），减税、免税条件发生变化的，应当自发生变化之日起（）内向税务机关报告。

Which of the following statements regarding early termination of a forward contract is TRUE()

A. There is no way to terminate a forward contract early. 

B. A party who enters into an offsetting contract to terminate has no risk. 

C. Early termination through an offsetting transaction with the original counterparty eliminates default risk.