At the end of the current year, Brothers company claims a $225,000 tax credit on its income tax return. Brothers is uncertain about whether the IRS will accept the credit. After some research it is determined that the IRS may not- accept all of the tax credit. Brothers estimates the likelihood using the following probability distribution: Dollar Amount of Tax Cumulative Probability that Benefit that it Anticipates will be upheld Probability that the Tax Position will be Upheld the Tax Position will be Upheld $225,000 20% 35% $ 150,000 55% 65% $ 75,000 25% 100% Required: For the current year determine: 1) the amount Brothers will be able to recognize as a current tax benefit 2) the amount that will be record as the unrecognized tax benefit.