Haydn Company has evaluated its tax return and has identified an uncertain tax position for a deduction in the amount of $500. The company has consulted a tax attorney, who believes that there is a 40% chance that the position will be upheld in court, but that some amount will be allowed in a settlement. The attomey expressed the opinion that the probabilities of allowed deductions in settlement negotiations are a 25% chance of the full amount of $500, a 25% chance of $400, a 20% chance of $350, a 10% chance of $200, a 10% chance of $100, and a 10% of $0. Haydn's tax rate is 20%. What amount of liability will Haydn record for financial accounting associated with this tax position?