8. On November 1, YR01, Seller Inc. entered into a sales contract which included a provision for variable consideration. In the circumstance, Seller Inc. believes that some variable consideration will likely be received. To estimate the amount of variable consideration to record, Seller Inc. should use: a. The Expected Value of the variable consideration. b. The Most Likely Amount of variable consideration. c. The Minimum Amount of variable consideration. d. Depending on the circumstance, Seller Inc. may use either a' or 'b'. e. Depending on the circumstance, Seller Inc. may use either a' or 'c