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B is corrent because ASC Topic 450 requires that estimated losses from loss contingencies be accrued if the contingency is probable (as opposed to reasonably possible or remote) and the amount of loss can be reasonably estimated. ASC Topic 450 states that a range of loss rather than an estimate of a single loss amount is a basis for recording a probable loss. Furthermore, the loss should be recorded at the best estimate within the range. If there is no best estimate, one should use the minimum. The excess of the recorded amount within the range should be disclosed. Accordingly, a $1,000,000 loss contingency should be recorded in the accounts, because the lawyer stated that the most probable loss was $1,000,000. Additionally, $1,500,000 should be disclosed as a possible contingency because the range of the possible loss was up to $2,500,000.
A is incorrect because ASC Topic 450 states that the additional possible loss of $1,500,000 ($2,500,000 - $1,000,000) must be disclosed.
C is incorrect because $500,000 is not the best estimate of the probable loss.
D is incorrect because a loss contingency must be accrued when it is probable and reasonably estimable.