According the Court in Case 22

According the court in Case 22.1, Maple Farms, Inc. v. City School District of Elmira, the defense of commercial impracticability will not excuse the performance of a contractual obligation when there is an increase in the seller's costs while the contract is in force

A) unless the increase in the seller's costs is substantial.
B) under any circumstances.
C) unless the increase in the seller's costs makes it impossible for the seller to perform without losing money.
D) unless the increase in the seller's costs was not foreseeable at the time the contract was formed.