What signifies the Revocable Letter of Credit?

A. It is a non-flexible financial instrument and no part of information therein can be changed

B. This financial instrument is a government capital bond and need to be presented to the Federal bank for payment.

C. It is a flexible financial instrument in which date, values, and place of payments can be changed by either exporter or importer.

D. It is a non-bankable and non-negotiable instrument.