XYZ inc. was involved in a tax dispute with the national tax authority. The companys legal counsel estimates that there is a 75% likelihood that the company will lose the dispute and that the amount the company will have to pay is between $200,000 and $300,000, with all amounts in that range being equally likely. Under IFRS, XYZ should recognized a provision/liability related to this dispute at $___? Under US GAAP, at $___?

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