$8.$ On acquisition date, a contingent liability relating to an unsettled legal claim with a fair value of $$70000$ was recorded in the notes to the subsidiary's financial statements. The parent company must then recognize the liability in its consolidated financial statements at fair value. The company tax rate is $30\%.$ In the year following the acquisition, the subsidiary wins the court case, and no damages have to be paid, what is the consolidation worksheet entry?