Grim Corporation operates a plant in a foreign country. It is probable that the plant will be expropriated. However, the foreign government has indicated that Grim will receive a definite amount of compensation for the plant. The amount of compensation is less than the fair market value but exceeds the carrying amount of the plant. The contingency should be reported in
A.	The notes to the financial statements.
B.	The income statement.
C.	An equity valuation allowance account.
D.	A fixed asset valuation allowance account.