Beethoven Company has evaluated its tax return and has identified an uncertain tax position for a deduction in the amount of $600. The company has consulted a tax attorney, who believes that there is a 60% chance that the position will be upheld in court. The attorney expressed the opinion that the probabilities of allowed deductions in settlement negotiations are a 25% chance of the full amount of $600, a 20% chance of $500, a 25% chance of $400, a 10% chance of $300, a 10% chance of $100, and a 10% of $0. Beethoven's tax rate is 20%. What amount of liability will Beethoven record for financial accounting associated with this tax position?