C is correct. We first need to calculate the forward price:
F = S * [(1 + R) / (1 + Q)]^T
= 67.68 * [(1 − 0.70%) / (1 + 0.44%)]^2
= USD 66.15

For an existing contract, the value is:
Value = S / (1 + Q)^T − K / (1 + R)

If R changes by 1%, the new forward price becomes:
F = 67.68 * [(1 + 0.30%) / (1 + 0.44%)]^2
= USD 67.49

Difference = 67.49 − 66.15 = USD 1.34
Value change = 1.34 / (1 + 0.3%)^2 = 1.33

A is incorrect: −USD 1.46 is the result if R & Q are mixed up.

B is incorrect: −USD 1.37 is the result of the change in the risk‑neutral forward price if R & Q are mixed.

D is incorrect: USD 1.43 is the change in the risk‑neutral forward price for the equity.