By the end of 的用法?

问题描述:

By the end of 的用法?
By the end of next month,they.bhe financial report.
A,could have completed B,have completed C,will have completed D,will complete
应该选C还是D
我明白By the end of +将来时间,主句用将来时,这个怎么不适用呢?

选C
by+时间点→完成时态
由于是将来的时间,所以是将来完成时:will have done可否分别说明一下By the end of +不同时间,主句应该用的时态?