Which of the following is a Type II subsequent event?

a. Bankruptcy of a customer subsequent to year-end, which would be considered when evaluating the adequacy of the allowance for uncollectible accounts.

b. Loss of plant as a result of fire or flood after year-end.

c. Deterioration in financial results after year-end, which may indicate doubt about the ability to continue as a going concern.

d. An amount received related to an insurance claim that was in the course of negotiation at year-end.