Plaintiff Corp. is suing for damages sustained when one of its delivery trucks was damaged in a collision with Defendant Co.s garbage truck. Both parties believe that it is probable that Plaintiff will be awarded a judgment reasonably estimated at $10,000. This contingency should be

Accrued by Disclosed by Accrued by Disclosed by

Plaintiff Plaintiff Defendant Defendant

A. Yes Yes Yes Yes

B. No Yes No Yes

C. No Yes Yes Yes

D. No No No No