help me please thank you

12) On November 5, 2019, Nailsworth Corporation truck was in an accident with a car driven by the owner. Nailsworth received notice on January 12, 2020 of lawsuit for P1,050,000 damages for personal injuries suffered by the owner, Nailsworth's counsel believes that it is probable that the car owner will be awarded an estimated amount in the amount between P300,000 and P675,000, and that P450,000 is a reasonable estimate of potential liability than any other amount. Nailsworth Corporation's accounting year ends December 31 and the 2019 financial statements were issued on March 2, 2020. What amount of loss should Nailsworht accrue at December 31, 2019? A 450,000 B. 300,000 c. 675,000 D. 0