Hmm, I'm not so sure about D. Exceeding the time allowance seems like it would just prevent the work from being logged, not make it show as Not Specified.
C and E could also be possible. If the work was logged via a REST call, it might not have the necessary details. And increasing the original estimate would create the hour's difference.
A and B seem like the most likely reasons. Time tracking needs to be enabled to log time, and adjusting the remaining estimate without logging effort would definitely result in Logged Time showing as Not Specified.
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