Please give me the correct answer and how to solve the problem

Match the descriptions with the appropriate type of risk. A. Issuer Risk Your Counterparty has declared itself insolvent B. Settlement Risk You were expecting the JGBs to be delivered but your back office says they didn't settle that day C. Counterparty Risk The bonds you are holding have dropped in value by 20% because the issuer has announced they will not be able to make the coupon payments due to cash flow difficulties