A customer of RoughEdge Sharpener alleges that RoughEdge's new razor sharpener had a defect that resulted in serious injury to the customer. RoughEdge believes the customer has an 90% chance of winning the case, and that if the customer wins the case, there is a range of losses of between $2,000,000 and $4,000,000. Under U.S. GAAP, RoughEdge should accrue a liability in the amount of