A Banker's Acceptance Is Created When

A banker's acceptance is created when

A) is a document issued by the common carrier specifying that it has received the foods for shipment; it can serve as title to the goods.
B) after taking title to the goods via a bill of lading, the importer's bank accepts the time draft.
C) a time draft that calls for payment upon physical delivery of goods matures.
D) none of the above