Valuation Allowance

Pax Corporation recognizes a deferred tax asset (benefit) of $500,000 related to its acquisition of Son Company.

Pax has determined that the tax position qualifies for recognition and should be measured. Pax has determined the amounts and the probabilities of the possible outcomes, as follows:

Possible Estimated Outcome

Probability of Occurring (%)

$500,000

10

400,000

25

300,000

25

200,000

20

100,000

10

0

10

REQUIRED: Calculate the tax benefit to be recognized by Pax.