【单选题】Tynan's year end is 30 September 20X4 and the following potential liabilities have been identified:Whichof the below should Tynan recognise as liabilities as at 30 September 20X4?
A.
The signing of a cancellable contract in September 20X4 to supply goods in the following year on which, due to a pricing error, a loss will be made
B.
The cost of a reorganisation which was approved by the board in August 20X4 but has not yet been implemented, communicated to interested parties or announced publicly
C.
An amount of deferred tax relating to the gain on the revaluation of a property during the current year. Tynan has no intention of selling the property in the foreseeable future.
D.
The balance on the warranty provision which related to products for which there are no outstanding claims and whose warranties had expired by 30 September 20X4.