According to IAS 37, with Respect to Onerous Contracts, a Provision

According to IAS 37, with respect to onerous contracts, a provision should be recognized for "unavoidable costs of the contract", which is:

A) the intrinsic value of the contract.
B) the lower of cost or market value of the contract.
C) the lower of cost of fulfillment or the penalty from non-fulfillment of the contract.
D) None of the above