If a Buyer and Seller in an International Transaction Use

If a buyer and seller in an international transaction use the letter of credit format for completing the marketing transaction between the two,what is the last step in the process?

A) the seller files the letter of credit.
B) the buyer files the letter of credit.
C) the seller receives payment.
D) the goods are released to the buyer.
E) a customs broker receives the goods for processing.