Uncertainties Such as Natural Disasters That Could Happen in the Future

Uncertainties such as natural disasters that could happen in the future:

A) Are not contingent liabilities because they are future events not arising out of past transactions or events.
B) Are contingent liabilities because they are future events arising from past transactions or events.
C) Should be disclosed because of their usefulness to financial statements.
D) Are estimated liabilities because the amounts are uncertain.
E) Arise out of transactions such as debt guarantees.