Bryan Inc. considered the probability of its recent tax position taken related to the deductibility of certain expenses of $100,000. Bryan Inc. is less than 50% certain that its tax position supporting the deductibility of the $100,000 will hold if the company is audited by the taxing authorities. Bryan Inc. paid taxes based upon its tax position taken. Bryan's income tax payable is $280,000, after considering the $100,000 deductible amount. The tax rate is 25% When recording the entry to recognize income tax expense, the liability for unrecognized tax benefits will increase by: O $280,000 $305,000 $100,000 O $25,000