Unclosed Business Can Be Described As

Unclosed business can be described as:

A) a business that has been rendered inoperable but is covered by a general insurance contract and will be restored.
B) a situation where an insurer has agreed to accept the risk before the appropriate policy contract has been completed.
C) business written close to balance date where the attachment date is post balance date.
D) a situation where the unearned portion of the premium needs to be estimated to be included in premium revenue.