As of 1-31-2022 but before the financial statements for 2021 had been issued, Kane Corporation believes that it is probable that the company incurred a loss and a related liability in early 2022. The contingency is expected to be resolved in late 2022. As of 1-31-2022 but before the financial statements for 2021 had been issued, Kane believes that there are 3 possible outcomes with associated probabilities as shown below. Kane believes that the estimates and related estimated probabilities are reasonable. Estimated Probability 25% Estimated Possible Loss 100,000 280,000 400,000 35% 40% Kane issued its 2021 financial statements on 3-29-2022. Under generally accepted accounting principles (GAAP), what liability, if any, should Kane report on its 12-31-2021 balance sheet