The company is evaluating its tax position on a certain issue and has determined that although it is more likely than not that its position will be sustained, it is less certain about the amount that will be sustained. It has provided the following probability estimates and amounts:

Determine the amount of the FIN 48 liability and provide the journal entry required to recognize the liability associated with the unrecognized taxbenefit.

Toebabity thatin taxes payable will be There is a xx% The allowable reduction The cumulative probability of occurrence is 15% 20 10 15 20 20 $100 80 60 40 20 15% 35 45 60 80 100