Annihilator condition does not pass to polynomials and power series

In this paper we construct a ring A which has annihilator condition (a.c.) and we show that neither $A[x]$ nor $A[[x]]$ has this property. This answers in negative a question asked by Hong, Kim, Lee and Nielsen. We also show that there is an algebra A which does not have annihilator condition while both $A[x]$ and $A[[x]]$ have this property.