Grump Company has taken a position in its tax return to claim a tax credit of $115 million (direct reduction in taxes payable) and has determined that its sustainability is "more likely than not," based on its technical merits. The tax credit would be a direct reduction in current taxes payable. Grump believes the likelihood that a $115 million, $69 million, or $23 million tax benefit will be sustained is 20%, 40%, and 40%, respectively. Grump's taxable income is $620 million for the year. Its effective tax rate is 40%. What is Grump's income tax expense for the year? $248 million $179 million $46 million $133 million