Which statement is correct about the unnamed block of code at the end of a package body?

Examine the following partial code:

Which statement is correct about the unnamed block of code at the end of a package body?

A.
It generates an error because all the blocks of code in a package body must be named.

B.
It generates an error because V_TAXRATE is a public variable that is already initialized in the
package specification.

C.
It acts as a package initialization block that executes once, when the package is first invoked
within the user session.

D.
It acts as a package initialization block that executes each time a package subprogram is
invoked within the user session and refreshes the initialized variable value.

Explanation: