In which of the following cases, the contract is not discharged on the ground of subsequent impossibility?

The correct answer is: B. Change of law

A change of law does not discharge a contract unless the change makes performance of the contract illegal or radically different from what

In the other options, the contract is discharged on the ground of subsequent impossibility:

• Death of promisor: If the promisor dies before performance is due, the contract is discharged unless the contract is for the benefit of the promisor’s estate.
• Destruction of subject matter: If the subject matter of the contract is destroyed before performance is due, the contract is discharged.
• Commercial hardships: Commercial hardships do not discharge a contract unless they are so severe that
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  they make performance of the contract impracticable.

Please let me know if you have any other questions.