$.$ Bank Smallscale has entered into a TRS $($Total Return Swap$)$ with Bank Bigscale. The underlying for the TRS is the shares of Maksis Bhd$,$ a local telco provider. In the TRS$,$ Bank Smallscale is the total return payer. Bank Smallscale has no underlying equity holdings in Maksis Bhd$.$ Which of the following is correct? A$)$ Only Bank Bigscale is exposed to counterparty credit risk. B$)$ Only Bank Smallscale is exposed to counterparty credit risk. C$)$ Bank Smallscale has market risk exposure D$)$ Bank Bigscale has no market risk exposure