TSLA Company has taken a position in its tax return to claim a tax credit of $150 million (direct reduction in taxes payable) and has determined that its sustainability is "more likely than not," based on its technical merits. The .ax credit would be a direct reduction in current taxes payable. TSLA believes the likelihood that a $150 million, $70 million or $40 million tax benefit will be sustained is 25%, 30%, and 45%, respectively. TSLA's taxable income is $890 million for the year. Its effective tax rate is 25%. In the resolution of the uncertainty, assume TSLA Company was able to defend half of the entire benefit ($75 million). The journal entry will include a: O Debit to Income Tax Expense for $5 Debit to Liability for Uncertain Tax Positions for $5 Credit to Income Tax Expense for $5 Credit to Liability for Uncertain Tax Positions for $5