(c) On 15 December 2020, an employee was injured in the workplace and has sued MODERNA BHD for compensation under current health and safety legislation. MODERNA BHD's lawyers believe that the employee's claim has a 60% chance of success. The lawyers estimate that, if successful, the claim will be settled at RM60,000. Required: Advise MODERNA BHD, in accordance to MFRS 137 Provisions, Contingent Assets and Contingent Liabilities, how the following situations should be accounted for as at 31 December 2020. (8 marks)