Valuation Allowance

Pun Corporation recognizes a deferred tax asset (benefit) of $150,000 related to its acquisition of Sew Company. Pun has determined that the tax position qualifies for recognition and should be measured. Pun has determined the amounts and the probabilities of the possible outcomes, as follows:

Possible Estimated Outcome

Probability of Occurring (%)

$150,000

50

125,000

20

100,000

10

50,000

10

0

10

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