Which of the following items should be left out of its calculations?

LM is preparing its cash forecast for the next three months.

Which of the following items should be left out of its calculations?
A . Tax payment due, that relates to last year’s profits.
B . Receipt of a new bank loan raised for the purpose of purchasing new machinery.
C . Expected loss on the disposal of a piece of land.
D . Rental payment on a leased vehicle.

Answer: C