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Rufus received $ 5 0 m from Dufus to conduct research on a new drug. Rufus gave Dufus rights to receive royalties worth $ 1

Rufus received $ 5 0 m from Dufus to conduct research on a new drug. Rufus gave Dufus rights to receive royalties worth $ 1 5 9 m if the drug marketed.
Briefly, explain whether or not Rufus should recognize a liability.

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