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On September 1, X Company signed a contract to export goods to the U.S. On September 30, City Bank sent an irrevocable L/C with an amount of USD30,000. The L /C stipulated shipment during October, and Bank of Tokyo to be the reimbursing bank. On October 2, Bank of China advised X of the L/C. But ten days later, X learnt that the importer was near bankruptcy. How should X deal with the situation?