Which of the following is not an example of an item that would be a contingent asset?

A possible receipt of damages that is associated with a legal claim made against another entity.

A claim by a company against the State government about some land expropriated in 1997 for which the directors are of the opinion based on previous negotiations with the government that there is a strong indication of the claim being probable in the next period.

A company has started negotiations with a potential new customer and the directors are of the opinion that it is probable that there will be a sale in future periods from these negotiations.

None of the other options; all are contingent assets.