Compulsory liquidation (follow up)

https://opentuition.com/topic/compulsory-liquidation/

But surely answer A is covered by Section 122 as well? The actual legislation https://www.legislation.gov.uk/ukpga/1986/45/section/122 is below and paragraph (1)(b) covers answer A:

122 Circumstances in which company may be wound up by the court.

(1) A company may be wound up by the court if—
(a) the company has by special resolution resolved that the company be wound up by the court,
(b) being a public company which was registered as such on its original incorporation, the company has not been issued with a trading certificate under section 761 of the Companies Act 2006 (requirement as to minimum share capital) and more than a year has expired since it was so registered,
(c) it is an old public company, within the meaning of the [F2Schedule 3 to the Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009],
(d) the company does not commence its business within a year from its incorporation or suspends its business for a whole year;
(e) F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f) the company is unable to pay its debts,
[F4(fa) at the time at which a moratorium for the company under section 1A comes to an end, no voluntary arrangement approved under Part I has effect in relation to the company]
(g) the court is of the opinion that it is just and equitable that the company should be wound up.