Focusing on the fourth table in Note 23, Reconciliation of Liability for Unrecognized Tax Benefits, what is Targets liability for unrecognized tax benefits at year-end? If Target were to prevail in court and realize $50 million more in tax savings than it thought more likely than not to occur, what would be the effect on:

1. The liability for unrecognized tax benefits
2. Net income

Reconciliation of Liability for Unrecognized Tax Benefits (millions)	2017			2016			2015
Balance at beginning of period	$	153		$	153		$	155
Additions based on tax positions related to the current year	112			12			10
Additions for tax positions of prior years	142			6			14
Reductions for tax positions of prior years	(71		)	(16		)	(26		)
Settlements	(11		)	(2		)
Balance at end of period	$	325		$	153		$	153

52

If we were to prevail on all unrecognized tax benefits recorded, $261 million of the $325 million reserve would benefit the effective tax rate. In addition, the reversal of accrued penalties and interest would also benefit the effective tax rate. Interest and penalties associated with unrecognized tax benefits are recorded within income tax expense. During the years ended February 3, 2018, January 28, 2017, and January 30, 2016, we recorded a (benefit) / expense from accrued penalties and interest of $(12) million, $1 million, and $5 million, respectively. As of February 3, 2018, January 28, 2017, and January 30, 2016 total accrued interest and penalties were $29 million, $45 million, and $44 million, respectively.

It is reasonably possible that the amount of the unrecognized tax benefits with respect to our other unrecognized tax positions will increase or decrease during the next twelve months; however, an estimate of the amount or range of the change cannot be made at this time.