Accounting help please:

If the loss contingency does not meet the criteria set forth in ASC $450-20-25-2($i$.$e$.,$

unrecognized contingency$),$ what is $($are$)$ the disclosure requirement$($s$)?$ Select all that apply.

The nature of the contingency.

An estimate of the amount or range of loss, if available.

No disclosure is required for non$-$public companies.

No disclosure is required because the loss contingency is unrecognized.

A statement explaining the reason$($s$)$ an estimate is not available.