For What Reason Does Lord Loreburn (In Davis Contractors

For what reason does Lord Loreburn (in Davis Contractors v Fareham UDC) reject the implied term as a basis for discharging frustrated contracts?

A) Because the law prohibits the implication of terms of this nature
B) Because it is illogical to imply a term in relation to events that are patently outside the contemplation of the parties
C) Because such a term would be contrary to public policy and would be destructive to parties' contract
D) Because there are statutory provisions which provide for all frustrated contracts and such an approach is contrary to that statute