Which of the following is/are normally treated as a contingent liability?

(i) The corporation tax liability for the reporting period

(ii) Claim for damages by a customer, where the reporting company believes the customer will be unsuccessful

(iii) An electricity invoice for the final quarter of the reporting period that has not been received by the year-end Is it

(a) None of these

(b) (i) only

(c) (ii) only

(d) (ii) and (iii) only