On November 1, Year 2, Davis Co. discounted with recourse at 10% a one-year, noninterest bearing, $20,500 note receivable maturing on January 31, Year 3. What amount of contingent liability for this note must Davis disclose in its financial statements for the year ended December 31, Year 2? O A. $20,333 O B. $20,500 OC. $20,000 O D. $0