A customer of roughedge sharpeners alleges that roughedge's new razor sharpener had a defect that resulted in serious injury to the customer. Roughedge believes the customer has a 91% chance of winning the case, and that if the customer wins the case, there is a range of losses of between $1,000,000 and $3,000,000 in which any number is equally likely to occur. Under ifrs, roughedge should accrue a liability in the amount of:.