(a). The lawyer refused to furnish the requested information. (b). The lawyer was unable to form an opinion on the probability or amount of a pending lawsuit, but the auditor believes that the amount could be material. (c). The client stated that it had not consulted lawyers during the past year. (a). The client refuses to accrue for, or disclose, a pending lawsuit related to the infringement of a patent that is the basis of its major product. It is afraid that it will lose customers. The plaintiff is suing for $2,500,000, which represents 50% of owners' equity. The lawyer believes that the case can be settled for less than the damages claimed