The above question is the current version of the question. Chegg has the solution to the last edition version of the same question. (Link below)

https://www.chegg.com/homework-help/Intermediate-Accounting-8th-edition-chapter-15-problem-16E-solution-9780078025839

There is only one difference between the current version and the last version of the same question; that is the current version includes a new restriction "reasonably certain."

I understand the computation, but I need to understand the accounting treatment for the new restriction posed in the current version of the question. That is, what to do if it is reasonably certain or what to do if it is not reasonbly certain.