Company K is sued by its supplier for breach of contract. The supplier seeks a legal payment of 200,000,000. After reviewing the facts and circumstance, the attorney of Company K believes that Company K has a remote probability of losing the lawsuit. Given the facts, Company K should record: A. no loss contingency and no disclosure in the footnote. B. a loss contingency of $200,000,000 and disclose in the footnote. C. no loss contingency but disclose a contingency of $200,000,000 in the footnote. D. a loss contingency of $200,000,000.