contains a $$800,000$ deductible clause. For Dinkol's December $31,2022$ financial statements, for which the auditor's fieldwork was completed in April $2023,$ how should this possible casualty loss be reported, if at all?

A$.$ as a note disclosing a contingent loss of $$800,000$

$$ B$.$ as a note disclosing a contingent loss of $$2,000,000$

C$.$ as an accrued liability of $$800,000$

D$.$ No disclosure or accrual is required.