Zubin Ltd. had set the transfer price at $40 for the purchase of goods from its U.S. subsidiary. But the IRS audited the transfer price and determined that it should have been using a transfer price of $190. Assuming the adjustment results in an increase in U.S. tax liability of $200,000. Determine the total tax liability that the company will pay the IRS as a result of its misstatement. (1 word - no dollar sign -for example: 100000)