$\frac{0}{0\mathrm{.}5}pts$

A client is a defendant in a patent infringement lawsuit against a major competitor. Which of the following items would least likely be included in legal counsel's response to the auditor's letter of inquiry?

A description of potential litigation in other matters unrelated to the patent infringement lawsuit.

A discussion of case progress and the strategy currently in place by client management to resolve the lawsuit.

An evaluation of the probability of loss and a statement of the amount or range of loss if an unfavorable outcome is reasonably possible.

An evaluation of the ability of the client to continue as a going concern if the verdict is unfavorable and maximum damages are awarded.