In its $2023$ tax return, Mercury claims a $$7,000$ tax credit for certain R&D activity. Mercury believes the IRS will allow the credit but is uncertain about the amount the IRS will

allow. Mercury estimates a $20\%$ probability that the IRS will allow the full $$7,000$ credit; a $25\%$ probability of allowing $$6,500$; a $25\%$ probability of allowing $$6,000$; and a $30\%$

probability of allowing $$5,000.$

Mercury's taxable income is $$100,000$ and there are no permanent or temporary differences between GAAP and taxable income. The income tax rate is $25\%.$

Find the amounts for both income tax$-$related liabilities that Mercury should record in $2023.$