On November 10, Year 1, a Garry Corp. truck was in an accident with an auto driven by Dacey. On January 10, Year 2, Garry received notice of a lawsuit seeking $800,000 in damages for personal injuries suffered by Dacey. Garry Corp.'s counsel believes it is reasonably possible that Dacey will be awarded an estimated amount in the range between $250,000 and $500,000, and that $400,000 is a better estimate of potential liability than any other amount. Garry's accounting year ends on December 31, and the Year 1 financial statements were issued on March 6, Year 2. What amount of loss should Garry accrue at December 31, Year 1? O A. $0 OB. $250,000 $400,000 O D. $500,000 C