A hospital patient filed a malpractice claim against the hospital for $50,000, claiming the hospital food made him sick. Hospital attorneys believe the claim was without merit and that the hospital would prevail if the claim went to trial. The journal entry to record this transaction is:

		a. DR Legal expenses and CR Legal liability
		b. DR Legal expenses and CR Estimated third-party payer settlements
		c. DR Legal liability and CR Estimated third-party payer settlements
		d. No entry is required