Which of the following companies has a disclosure for which FASB ASC 450 applies, but FASB ASC 275 does not? Comfort House has a loss contingency at the financial statement date, and it is remotely OA. possible that the estimate for this contingency will change by a material amount within the B. C. next year. The Garden Foundation has an asset on which the depreciation will be recalculated due to the life of the assets being extended. The Summer Group has an asset that will be written down due to damage occurring to the asset that could not be repaired. D. The Winter Group has an estimate that affects the financial statements without involving a contingency. The Children's Foundation enters into a contract with The Lively Group. The contract obligates The Children's Foundation to deliver a specified amount of cash to The Lively Group if a specified event that is beyond the control of either entity occurs. The contract gives The Lively Group the right to receive the cash from The Children's Foundation if said event occurs. What type of contract is this? OA. Financial guarantee or other conditional exchange B. Financial option contract C. Conditional receivable-payable contract D. Unconditional receivable payable contract