JiangCo constructs the following table in determining how to apply ASC 740-10 to its filing position for a transfer pricing issue. Its book tax provision for the year, including $3 million for the uncertain transfer pricing issue, is $10 million.

Resulting Estimated Tax Benefit	Probability of Agreement between JiangCo and IRS	Cumulative Probability of Agreement
$3 million	10%	10%
$2 million	35%	45%
$1.6 million	40%	85%
$1.1 million	15%	100%

Under ASC 740-10, JiangCo's book income tax expense for this item is:

a.$11.4 million.

b.$10 million.

c.$11.6 million.

d.$13 million.