Which of the Following Would NOT Be Shown as a Contingent

Which of the following would NOT be shown as a contingent liability?

A) Estimated future cost of providing superannuation for work already carried out by employees
B) A dispute with the taxation department where legal advice suggests that the company will win the dispute
C) A company providing a guarantee to a lender for a loan taken out by a subsidiary company where a default on the loan is very unlikely
D) Company defending a claim for unspecified damages where the amount of the claim cannot be reliably measured