11. SSF Inc. is involved in litigation regarding a faulty product they sold in a prior year. The trial will not be completed until the next year. The company has consulted with its attorney and determined that it is possible that they may lose the case. The attorneys estimated that there is a 40% chance of losing. If this is the case, their attorney estimated that the amount of any payment would be $800,000. What is the required amount for 'Lawsuit Liability" that SSF should record as a result of this litigation