On December 31, Year 1, a publicly traded entity identified a tax position that will result in a $100,000 tax benefit that qualifies for measurement and should be recognized. The entity has considered the amounts and possible outcomes of the position being sustained upon examination as follows:Possible individual cumulative estimated probability of probability of outcome occurring occurring$100,000 20% 20%$30,000 35% 55%$10,000 45% 100% 100%What amount should be recognized as the tax benefit as of december 31, year 1?a.$0b.$10,000c.$30,000d.$100,000