A customer has slipped on the ice on Dubnik Company's sidewalk and is suing Dubnik for $1,000,000. The lawyer for Dubnik believes that it is probable the customer will be awarded some amount, but cannot estimate the amount. What should Dubnik do?

		Disclose the incident in the footnotes only
		Accrue a loss for $1,000,000 with no disclosure in the footnotes.
		Not accrue a loss or disclose anything.
		Accrue a loss of $2,000,000 in order to be conservative.