Carla Vista Co. is being sued for illness caused to local residents as a result of negligence on the company's part in permitting the the suit and be found liable for a judgment costing Carla Vista anywhere from $1830000 to $8980000. However, the lawyer states that the most probable cost is $5430000. As a result of the above facts, Carla Vista should accrue no loss contingency but disclose a contingency of $1830000 to $8980000. a loss contingency of $5430000 and disclose an additional contingency of up to $3550000. a loss contingency of $1830000 and disclose an additional contingency of up to $7150000. a loss contingency of $5430000 but not disclose any additional contingency. On January 15,2026 , Novak Company paid property taxes on its factory building for the calendar year 2026 for $1120000. In the first week of April 2026, Novak made unanticipated major repairs to its plant equipment for $2682000. These repairs will benefit operations for the remainder of the calendar year. How should these expenses be reflected in Novak's quarterly income statements