Delta Catfish Company has taken a position in its tax return to claim a tax credit of $210 million (direct reduction in taxes payable) and las determined that its sustainability is "more likely than not," based on its technical merits. Delta has developed the probability table hown below of all possible material outcomes: Delta's taxable income is $916 million for the year. Its effective tax rate is 25%. The tax credit would be a direct reduction in current axes payable. Required: . At what amount would Delta measure the tax benefit in its income statement? . Prepare the appropriate journal entry for Delta to record its income taxes for the year. Complete this question by entering your answers in the tabs below. At what amount would Delta measure the tax benefit in its income statement? (Enter your answers in millions (i.e., 10,000,000 should be entered as 10 ).)