Which of the following post-balance-sheet events would generally require disclosure, but no adjustment of the financial statements?

a. Introduction of a future product in the western division

b. Settlement of litigation when the event that gave rise to the litigation occurred prior to the balance sheet date.

c. Optimistic predictions of a future product release in eastern division.

d. A significant fire in the main warehouse on January 15, following their December 31, year-end.