which of the following statements best describes the asc 740 process for evaluating a company's uncertain tax positions asc 740 requires a company to complete a two-step analysis every time it evaluates its uncertain tax positions asc 740 requires a company to complete step 2 (measurement) in its evaluation of its uncertain tax positions only if it is more likely than not that its tax position will be sustained on its merits asc 740 allows a company to take into account the probability of audit by a tax authority in step 1 in its evaluation of its uncertain tax positions asc 740 allows a company to record a tax benefit from an uncertain position only if it is probable the benefit will be sustained on audit by a tax authority