Linden Corporation is a defendant in a lawsuit where the plaintiff is seeking $1,000,000 in damages. The company had terminated the plaintiff, George Russell, from his position with Linden after Russell allegedly sold specifications for one of Lindens new products to a competitor. Lindens attorney believes that it is quite possible Linden will lose the case and that, if so, damages could range from $100,000 to $200,000. Regardless of the outcome of the case, Lindens accountants estimate the company will incur an additional $5,000 in unemployment costs because of Russells termination. The amount that Linden should accrue because of the contingency in this situation is