In which of the following conditions, an account becomes a NPA (Non Performing Asset) ?
[A] A bill purchased or discounted was overdue since last 87 days
[B] A cash Credit account is out of order for more than 90 Days
[C] Interest and Principal is not paid for not less than 75 days
[D] Where a loan taken in Rabi is not paid by coming up Kharif season
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