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$(4$ points$)$ Regal Corporation assessed that $$280,500$ of its rescarch tax credit on its current year tax return was uncertain, but that it was more likely than not to be sustained on audit. Management at Regal determined the following assessment of the company's potential

Potential Estimated Indivia

Based on the above scenario, what is the uncertain tax positions?

iil be unrecognized $($require a liability$)$ for

$$105,500$

$$280,500$

SO

$$159,500$

$$ $$15,500$