AMC will claim a tax credit of $60 million (direct reduction in taxes payable) this year. AMC also believes the likelihood that $60 million, $36 million, or $12 million tax credit will be sustained upon tax audit next year is 25%, 30%, and 45%, respectively. Otherwise, AMCs taxable income is $520 million for the year. The effective tax rate is 25%. What is AMCs associated Liability Uncertain tax positions for the year?

	a.	$24 million.
	b.	$130 million.
	c.	$70 million.
	d.	$94 million.
	e.	None of the choices are correct.