Which of the Following Liabilities Is Not Contingent

Multiple Choice

Which of the following liabilities is not contingent?

A) A liability to replace a specific defective television set already returned to the manufacturer
B) A liability to pay pension benefits if a specific employee lives to retirement
C) A liability to pay any adverse judgment for a product liability case currently on appeal
D) A liability to pay for books received by a college bookstore under terms that allow for the return for full refund of any books not sold