Which one of the following would be considered a contingent liability?

a$)$ A company has $$980,000$ worth of bonds outstanding

b$)$ The company believes that it is reasonably possible it will lose a lawsuit but is unable to determine the possible damages

c$)$ The company has access to a line of credit with a bank in the amount of $$576,000$

d$)$ A company estimates that it will probably have to pay $$48,000$ to the Department of Environment Protection for a chemical spill

e$)$ A company owes $$44,000$ on inventories purchased on credit