On December 31, Year 1, a publicly-traded entity identified a tax position that will result in a $100,000 tax benefit that qualifies for measurement and should be recognized. The entity has considered the amounts and possible outcomes of the position being sustained upon examination as follows:

Possible estimated outcome	Individual probability of occurring	Cumulative probability of occurring
$100,000	20%	20%
30,000	35%	55%
10,000	45%	100%
	100%

What amount should be recognized as the tax benefit as of December 31, Year 1?