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B is corrent. If the loss is probable and reasonably estimable, the most likely amount should be recorded as a loss on the income statement, and a corresponding liability should be reported on the balance sheet. The most likely amount of the loss is $1,300,000.
A is incorrect because the minimum amount in a amount in a range is chosen if not other amount is more likely than another.  there is no requirement to choose the maximum amount of a range.  
C is incorrect because contingencies that are probable and estimable should be accrued. 
D is incorrect because the minimum amount in a range is chosen in the event that one amount is not more likely than another.