Slippery Situation

A customer slipped on ice in Jones Company$$s parking lot, suffering a concussion. The customer

has hired a lawyer but has not yet filed a lawsuit against Jones. The legal team for Jones expects that a claim will be

filed and that it will ultimately cost the company between $$30,000$ to $$60,000.$ Should Jones record a liability for this

incident? For what amount? What disclosures are required, if any?