Janek received a large workers' compensaiton elaim of 590,000 in the third quarter for an injury oceuring in the third quarter. How should fanek account for the tramsaction in is interim financial report?

O Recognize $90,000 in the third quarter

O Recognize S22,500 ratably over the four quarters of the year

O Recognize S30,000 for each of the finst three quarters

O Disclose the S90,000 in the quarter and recognize it a year end