Brief Exercise $13-16($Static$)$ Contingencies $[$LO$13-5,13-6]$

Household Solutions manufactures kitchen storage products. During the year, the company became aware of potential costs due to $(1)$ a recently filed lawsuit for patent infringement for which the probability of loss is remote and damages can be reasonably estimated, $(2)$ another recently filed lawsuit for food contamination by the plastics used in Household Solutions$$ products for which a loss is probable but the amount of loss cannot be reasonably estimated, and $(3)$ a new product warranty that is probable and can be reasonably estimated.

Which, if any, of these costs should be accrued?