Shock Inc. has several uncertain tax positions this year. It should do which of the following:

a. Determine if the probability of the position being sustained upon IRS challenge is greater than \(50 \%\).

b. Determine the largest dollar amount of benefit of the position that has a greater than \(50 \%\) chance of being realized upon settlement.

c. For financial accounting purposes, record the benefit calculated in \(b\).

d. All of the above