Carpenter, Inc., a wholly owned subsidiary of the U.S.-based company, Buildings Ltd, was notified of a loss contingency with an estimated cost ranging between $100,000 and $140,000. Carpenter, Inc. hired an expert appraiser who assessed that all possible dollar amounts of liability in this range are equally likely, Management of Carpenter Inc has estimated that there is a 65 percent chance that this contingency will result in an actual loss in the conversion from U.S. GAAP financial statements to IFRS financial statements, what is the amount of adjustment needed to adjust for the difference in accounting for a provision for loss contingency? 160.000 G5100.000 5140.000 d 5120.000 BESTROOD