2. Yust Corporation determined that $1,700,000 of the research credit on its current-year tax return was uncertain, but that it was more likely than not to be sustained on audit. Management made the following assessment of the company's potential tax benefit from the credit and its probability of occurring. Potential Estimated Benefit $1,700,000 $1,300,000 $850.000 $0 Individual Probability of Occurring Cumulative Probability of Occurring 20% 20% 35% 55% 30% 85% 15% 100% Under ASC 740, what amount of the tax benefit related to the research credit can Yust Corporation recognize in calculating its income tax provision in the current year? What is the journal entry to recognize the uncertain tax benefit relating to Yust Corporation's tax credit?