Which one of the following is not a liability subject to compromise in a reorganization?

Select one:

a. A bank loan of $500,000 existing prior to the Chapter 11 filing, and secured by property valued at $350,000.

b. A liability incurred after the Chapter 11 filing for premature termination of a lease existing prior to filing.

c. A liability for supplies purchased after the Chapter 11 filing.

d. Notes payable existing prior to the Chapter 11 filing.