Madison Company has taken a position in its tax return to claim a tax credit of $140 million (direct reduction in taxes payable) and has determined that its sustainability is "more likely than not," based on its technical merits. The tax credit would be a direct reduction in current taxes payable. Madison believes the likelihood that a $140 million, $84 million, or $28 million tax benefit will be sustained is 25%, 35%, and 40%, respectively. Madison's taxable income is $670 million for the year. Its effective tax rate is 40%. What is Madison's income tax expense for the year?

	$184 million
	$268 million
	$128 million
	$56 million