While providing services to Innocent Party, Bad Boy Bill caused damages of $125,000. As of the end of the year, both parties agree that it is probable that Bad Boy Bill will pay Innocent Party the full amount of the damages within the next two months. How would Bad Boy Bill and Innocent Party report the lawsuit at the end of the year? a) Bad Boy Bill reports a loss; Innocent Party reports nothing. b) Bad Boy Bill reports nothing: Innocent Party reports nothing. d) Bad Boy Bill reports a loss: Innocent Party reports a gain. d) Bad Boy Bill reports nothing; Innocent Party reports a gain