In Which of the Following Situations Would a Contingent Loss

In which of the following situations would a contingent loss be recognized?
$$\begin{array} { | c | c | c | } \hline & \begin{array} { c } \text { Chance of } \\\text { accurrence: }\end{array} & \begin{array} { c } \text { Estimability of } \\\text { amount: }\end{array} \\\hline \text { a. } & \text { Likely } & \text { Estimable } \\\hline \text { b. } & \text { Likely } & \text { Unestimable } \\\hline \text { c. } & \text { Unlikely } & \text { Estimable } \\\hline \text { d. } & \text { Unlikely } & \text { Unestimable } \\\hline\end{array}$$