Can someone help me with these two accounting questions with an explanation? I keep getting them wrong:(

When a gain contingency is probable and the amount of gain can be reasonably estimated, the gain should be:

Reported in the income statement and disclosed.

Disclosed, but not recognized in the income statement.

Reported in the income statement, but not disclosed.

Offset against stockholders' equity.

And.....

A contingent liability should be recorded on a company's financial statements only if the likelihood of a loss occurring is:

At least reasonably possible and the amount of the loss can be reasonably estimated.

Probable and the amount of the loss can be reasonably estimated.

At least reasonably possible and the amount of the loss is known.

At least remotely possible and the amount of the loss is known.