Which of the following would NOT be valid grounds for a provision?

A、Aston Ltd has a policy has a policy of cleaning up any environmental contamination caused by its operations, but is not legally obliged to do so.;

B、Brum Ltd is leasing an office building for which it has no further use. However, it is tied into the lease for another year.;

C、Coleshill Co is closing down a division. The board has prepared detailed closure plans which have been communicated to customers and employees.;

D、Dudley Co has acquired a machine which requires a major overhaul every three years. The cost of the first overhaul is reliably estimated at $120,000.