Which of the following is a contra account?

A title insurance policy will generally NOT cover a loss arising from:

A. forged documents B. zoning and governmental restriction C. lack of capacity on the part of the grantor D. misfiled documents

Mark and Roger entered into a contract in which Mark agreed to sell Roger a very rare painting. The contract required Mark to deliver the painting to Roger and receive payment if the appointed art expert verifies that the painting is authentic

The art expert considers the painting to be a fake. Which of the following should be cited by Roger to discharge the contract and refuse payment? A) commercial impracticability B) impossibility of performance C) condition precedent D) condition subsequent