Lower Texas, Inc. $($LTI$)$ took a tax position to treat $$100,000$ of income as tax$-$exempt.

However, LT is not certain that the treatment will be sustained. After analyzing the position, LTI determines that the there is a $40\%$ chance that $$80,000$ will be treated as tax$-$exempt and a $75\%$ chance that $$40,000$ will be treated as tax$-$exempt. Assuming a $21\%$ tax rate, and if the more likely than not threshold is met, what is the uncertain tax liability associated with this position?