In Which of the Following Situations Is Frustration Least Likely

In which of the following situations is frustration least likely to apply?

A) Performance becomes unexpectedly burdensome or difficult.
B) The risk of the relevant event occurring is allocated to one of the parties in the contract itself.
C) One party foresaw the occurrence of the event at the time of contracting.
D) Both parties foresaw the possibility of the event but failed to state what would happen if the event occurred.