LaceCo has engaged in activities that it believes qualify for the research activities credit. LaceCo estimates that it will reduce its Federal income tax llability by $400,000 as a result of these activities, but that the IRS is likely to chalienge the policies in an audit. LaceCo estimates that the tax benefit ultmately realized may be less than the current tax savings. The potential benefits and related probabilities are presented in the following table. Laceco recorded a book tax provision of $600,000, including the $400,000 tax benefit from this tax uncertainty. a. Determine the amount that LaceCo should record for the tax benefit from this item under GAAP rules and ASC 74010. b. Provide the journal entry that LaceCo should record. b. Provide the journal entry that LaceCo should record