When Selecting Within a Range of Outcome Estimates for Probable

When selecting within a range of outcome estimates for probable contingencies, the requirements of IFRS and GAAP, respectively, are to accrue what amount in the range?
$\begin{array}{c}\begin{array}{lll}\\\text {I.}\\\text {II.}\\\text {III.}\\\text {IV.}\end{array}\begin{array}{lll}\underline{\text { GAAP}}\\ \text { minimum}\\ \text { minimum}\\ \text { midpoint}\\ \text { midpoint} \end{array}\begin{array}{lll}\underline{\text { IFRS }}\\\text { minimum}\\\text { midpoint}\\\text { minimum}\\\text { midpoint}\end{array}\end{array}$

A) I
B) II
C) III
D) IV