$20.$ Which of the following situations violates the accounting concept of conservatism?

A$.$ A company delays recognition of revenue until collectability of the revenue is reasonably certain.

B$.$ A company records all expenditures that less than $$10,000$ as expenses instead of capitalizing them.

C$.$ A company assessed a $50\%$ probability that its warranty liability will be $$50,000$ and a $50\%$ probability that

its warranty liability will be $$100,000.$ The company recorded a warranty liability of $$50,000.$

D$.$ A company assessed a $50\%$ probability that its warranty liability will be $$50,000$ and a $50\%$ probability that

its warranty liability will be $$100,000.$ The company recorded a warranty liability of $$100,000.$