Conlon Co. is the plaintiff in a patent-infringement case. Conlon has a high probability of a favorable outcome and can reasonably estimate the amount of the settlement. What is the proper accounting treatment of the patent-infringement case? O no reporting is required at this time. O When the future events are probable to occur and the amount can be reasonably estimated. O When the futurqevents are probable to occur. O When the future events will possibly occur and the amount can be reasonably estimated.