The correct answer is B. Redeemable debentures.
A current liability is a debt or obligation that a company expects to pay within one year. Bank overdrafts, accounts payable, and provision for bad debts are all current liabilities. Redeemable debentures are not a current liability because they are not due to be paid within one year.
Bank overdrafts are a type of short-term loan that a company can take out from its bank. Accounts payable are amounts that a company owes to its suppliers for goods or services that it has purchased. Provision for bad debts is an estimate of the amount of money that a company expects to lose on debts that it is unlikely to collect.
Redeemable debentures are a type of debt security that a company issues. Debentures are loans that a company borrows from investors. Redeemable debentures are different from other types of debentures in that they can be repaid by the company at any time. This means that they are not a current liability because they are not due to be paid within one year.