Which of the following should be disclosed as a note to financial statements as a contingent liability?
(a) A customer’s claim that is unlikely to succeed
(b) A customer’s claim which, according to legal opinion, has a 75% chance of success
(c) Liquidated damages awarded against a company by a court, for wrongful dismissal of an employee
(d) A customer’s claim for injuries suffered on company premises with 5% chance of success