To settle a difference of opinion regarding r. obin's fair values, b. atman promises to pay an additional $100,000 to the former owners if r. obin's earnings exceed $500,000 during the next annual period. b. atman estimates a 30% probability that the $100,000 contingent payment will be required. assuming a discount rate of 4%, the present value factor is .961538. under the acquisition method, what is the contingent liability? no contingent liability is recorded.$ 28,846$ 30,000$ 96,154$100,000