Which of the following statements regarding futures trading is incorrect?

A. If you buy a certain futures contract at a certain price, at the delivery date you will have to pay that price and receive the underlying asset.

B. If you sell a certain futures contract at a certain price, at the delivery date you will have to deliver the underlying asset at that price (i.e., you receive the price).

C. Whether you buy or sell a futures contract, you can get out of the contractual obligation by reversing the original trade before the delivery date.

D. Typically, for a particular underlying asst the futures price and the spot price are the same.