4 BE13-17 Cargo Company purchased land from Hazard Company for 20,000,000 on September 13, 2011. On October 31, 2011, it learned that the site was contaminated. As a result, Cargo Company sued Hazard Company for 4,000,000. Cargo's attorneys believe that their odds of winning the case are 75%. Indicate how Cargo should account for this lawsuit at December 31, 2011.