The term $$reserve$$ as it relates to the preparation of financial statements is used correctly in which of the following ways?

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When $$reserve$$ is used to describe the setting aside of funds for the subsequent payment of an existing liability, such as "reserve for bonds payable".

When $$reserve$$ is used in connection with an estimated liability, such as "estimated reserve for product warranty".

When $$reserve$$ is used to describe an appropriation of retained earnings, such as $$reserve for preferred dividends$.$

When $$reserve$$ is used to describe amounts deducted from assets, such as "reserve for depreciation".