What contingent liability is recognised by the acquirer as a liability assumed in a business combination even though it was unrecognised by the acquiree as a liability? a$.$ a liability of uncertain timing or amount. b$.$ a possible obligation $($or potential liability$)$ classified as a contingent liability. c$.$ a present obligation $($a real liability$)$ that failed the recognition criteria for a liability and was classified as a contingent liability. d$.$ both a$.$ and b$.$ are correct.