Using the definition of a liability from FASB Concepts Statements No. 6 indicate whether each of the following should be listed as a liability by Pauli Company: (a) Pauli was involved in a highly publicized lawsuit last year. Pauli lost and was ordered to pay damages of $125 million. The payment has been made. (b) In exchange for television advertising services that Pauli received last month, Pauli is obligated to provide the television station with building maintenance service for the next four months. (c) Pauli contractually guarantees to replace any of its stain-resistant carpets if they are stained and cant be cleaned. (d) Pauli estimates that its total payroll for the coming year will exceed $35 million. (e) In the past, Pauli has suffered frequent vandalism at its storage warehouses. Pauli estimates that losses due to vandalism during the coming year will total $3 million