Which of the Following Is a Characteristic of a Current

Which of the following is a characteristic of a current liability but not a non-current liability?

A) Unavoidable obligation.
B) Present obligation that entails settlement by probable future transfer or use of cash, goods, or services.
C) Settlement is expected within the normal operating cycle, or within 12 months after the reporting date.
D) Transaction or other event creating the liability has already occurred.