Finally, it is time to end the year.
Rules: Divide the grid into some Pentomino shapes along the gridlines. The shapes may be used more than once, with rotations and reflections allowed. Identical shapes may not touch each other through the edges. Letters indicate that the corresponding cells are used by the shapes the letters usually represent. However, each letter is encrypted using a letter, each different given letter mapping to a different letter. The original letter for one of the given letters is already revealed below the grid. Also, some borders are given.