Which of the following statements correctly describes the process of "underwriting"? A)Purchasing, from a government body or company, a new issue of securities, on a given date at a specified price B A government agency borrowing money from the Bank of Canada to finance a short-term borrowing need C )Discounting the market rating of a government or corporate bond due to concern over the financial stability of the issuer D) Fulfilling the terms of an option contract by agreeing to take delivery of the underlying security