If the Date of an Entity's Financial Statements Is December

If the date of an entity's financial statements is December 31, the date of the auditor's report is February 20, and the audit report release date is February 22, which of the following is considered a subsequent event?

A) A significant acquisition that was announced on February 1 and will be finalized on October 1.
B) A court settlement on March 3 related to a case that was pending on December 31.
C) Losses from the devaluation of a foreign currency that became finalized on February 21.
D) The entity's announcement of a major restructuring plan on December 30 that will be implemented during the upcoming year.