An L/C calls for a "B/L to be issued to order..." and a certificate of origin. The negotiating bank pays documents which include a certificate of origin showing "to order" in the consignee field. The issuing bank insists that the applicant should have been shown as the consignee. Do you agree with

  (1)( ) the issuing bank's idea.

  (2)( ) the negotiating bank's idea.

  (3)( ) both ideas are acceptable in accordance with ISBP199.