Idream2export Inc. is a known manufacturer of LED light used for signal lights in its country. In recent years, the demand for such product has grown significantly in the foreign market. Idream2export Inc. has lost to its foreign competition due to limited appetite for taking on foreign market risk and limited working capital. Recently, Idream2export Inc. has been introduced to their ECA via their bank and are looking at various solutions to help mitigate foreign market risk. In: particular, the company is considering accounts receivable insurance to help secure the collection of receivables. Which of the following risks is covered under this insurance policy? a. Damage to merchandise in transport b. Currency fluctuations C. Insolvency d. Commercial disputes