Ryan Co$.$ is being sued by local residents who allege negligence on the company's part. Ryan's legal defense team believes that it is probable that Ryan will lose the suit and will be found liable for a judgment between $$2,500,000$ to $$7,500,000$ with the most probable cost being $$4,600,000.$ Based on this information, Ryan should

a$.$ accrue a loss contingency of $$2,500,000$ and disclose an additional contingency of

up to $$5,000,000.$

b$.$ accrue a loss contingency of $$4,600,000$ and disclose an additional contingency of

up to $$2,900,000.$

c$.$ not accrue a loss contingency of but disclose a possible loss of between $$2,500,000$ and $$7,500,000.$

d$.$ accrue a loss contingency of $$5,000,000$ but not disclose any additional possible

loss.