Cadillac Square Corporation determined that $$1,000,000$ of its research and development tax credit on its current$-$year tax return

was uncertain. Management made the following assessment of the company's potential tax benefit from the deduction and its

probability of occurring.

Management determined that there was only a $50/50$ chance any portion of the $$1,000,000$ research and development tax credit

would be sustained on audit.

What amount of the tax benefit related to the uncertain tax position from the research and development tax credit can Cadillac

Square Corporation recognize in calculating its income tax provision in the current year?

Tax benefit amount recognized