Shawn Knight, Controller of Wilmington Tire Corp. is analyzing tax positions taken by Wilmington Tire. Wilmington Tire likes to minimize taxes and took an aggressive tax position in its current year's tax return, claiming a $500,000 deduction. Wilmington reported $950,000 in taxable income before considering the tax deduction, and is subject to a 38% income tax rate. Tax authorities have challenged this type of tax deduction in the past and Wilmington Tire is now concerned about the realizability of this tax deduction in the future. However, management believes that it is more likely than not that the firm will sustain the tax benefits upon examination by tax authorities. Wilmington provides the following analysis regarding the probabilities of sustaining the tax deduction:

Possible estimated outcome	Individual probability of occurring
$500,000	7%
$385,000	23%
$290,000	30%
$155,000	25%
$109,000	15%

Which journal entry is correct to record the current year's tax provision and the liability for the uncertain tax provision?