Which of the following is a contingency that should be accrued? A$.$ The company is being sued and a loss is reasonably possible and reasonably estimable.B$.$ The company deducts life insurance premiums from employees' paychecks.C$.$ The company offers a two$-$year warranty and the expenses can be reasonably estimated.D$.$ It is probable that the company will receive $$100,000$ in settlement of a lawsuit.