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Which scenario would give rise to risk of a loan - to - repayment source timing mismatch? A payment for tax liability is made after

Which scenario would give rise to risk of a loan-to-repayment source timing mismatch?
A payment for tax liability is made after a line of credit is made available to fund seasonal trading.
A customer with no existing credit facilities has purchased a new office building shortly after a line of credit is granted to fund seasonal trading.
A customer takes two months longer to collect its receivable and a line of credit is made available to fund seasonal trading.
A customer has successfully reduced its high accounts payable days after a line of credit is made available to fund seasonal trading.
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