26. 下列何交易條件係出賣人將已完成出口通關之貨物置於買受人所安排裝載港船邊,買受人承擔所有費用與貨物毀損、滅失與遲延風險的交易條件?(A)DEQ(Delivered Ex Quay)(B)EXW(Ex Works)(C)FAS(Free Alongside Ship)(D)DES(Delivered Ex Ship)