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Gain contingencies are recorded. A. it is probable that a benefit will be received. B. the amount of the gain can be reasonably estimated. C.

Gain contingencies are recorded.

A. it is probable that a benefit will be received.

B. the amount of the gain can be reasonably estimated.

C. it is probable that a benefit will be received, and the amount of the gain can be reasonably estimated.

D. none of these answers is correct.

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