Bpp practice kit question 117, provisions

Hello

I think there is a mistake in the answer for question 117 (page 140) relating to “Provisions”. It asks whether a provision is required or not (the answers are confusing since it says that there is no provision while also It’s highlighted as if there was one). Question:

1) Aston Ltd has a policy of cleaning up any environmental contamination caused by its operations, but is not legally obliged to do so.
2) Brum Ltd is leasing an office building for which it has no further use. The lease contract is non-cancellable and the office building cannot be sub-let to a third party.
3) Coleshill Co is closing down a division. The board has prepared detailed closure plans which have been communicated to customers and employees.
4) Dudley Co has acquired a machine which requires a major overhaul every three years. The cost of the first overhaul reliable estimated at $120,000.

Can you please clarify which ones have provision and not. Is it Yes, Yes, Yes, No?
It’s my first topic here. Maybe someone has already asked this question, I couldn’t search for a particular one.

Kind regards