When should a loss contingency be accured? Select one: O a. When it is more than 50% likely, at the amount most likely. O b. When it is both probable that the event will occur and the amount can be reasonably estimated. O c. When it is more than 50% likely and the amount can be reasonably estimated. O d. When it is both probable that the event will occur, at the amount most likely. O e. Only gain contingencies should be accrued