ABC company has a pending lawsuit against XYZ firm for copyrights of a patent. It is estimated that ABC probably will win the case with 5 million. What is the accounting treatment for ABC company? Select one or more: a. Record it as a gain of 5 million. b. Disclose it as a gain of 5 million. c. No disclosure nor recording because this is not a contingent liability. d. Record it as current liability