Which of the Following Statements Is True

Which of the following statements is true?

A) One of the essential characteristics of a liability is that the transaction or other event obligating the entity will probably occur in the future.
B) To be a liability, there must be a duty or responsibility that obligates a particular entity.
C) To qualify as a liability, there must be a legally enforceable claim.
D) In order to have a liability, the identity of the recipient must be known.