Which of the circumstances listed is an exception to the garbage discharge requirements in Annex V to MARPOL 73／78？

A.The garbage to be discharged will sink

B.Garbage accumulation onboard has exceeded storage space

C.A person falls overboard, and a plastic ice chest is thrown for flotation

D.The destination port or terminal cannot receive garbage

请帮忙给出正确答案和分析，谢谢！