Which of the following statements is true?

Group of answer choices

A. In order to have a liability, the identity of the recipient must be known.

B. In order for there to be a liability, a duty or responsibility must be present that obligates a particular entity.

C. In order for there to be a liability, a legally enforceable claim must be present.

D. One of the essential characteristics of a liability is that the transaction or other event obligating the entity will probably occur in the future.