To be clear, we are talking about the AFPh, not "Final Fire Phase" (?).
Case B is NA if a vehicle has entered a new hex during that MPh (C5.2). Case C applies, which is +3 (Case B in woods) + 1/2/3 for Stabalized Gun/T or ST turret/No Turret. An immobile vehicle is not in Motion, so Case L may...