ABC Bank provided a loan of $5,000,000 to Entity A, the loan contract states that interest would be charged at a fixed rate of 9% p.a. Which of the following would result in this loan being classified as fair value through profit or loss? A. The loan contract requires payment of %5 of profits that exceed $5,000,000. B. The loan contract is valid for 30 years provided that Entity As' assets exceed its liabilities. C. The loan contract includes a penalty of 10% of the principal amount for early settlement of the l oan. D. The loan contract does not contain any provisions that are contingent on future uncertain events