Income tex Expense

A corporate taxpayer has an Income tex Expense recorded on its preliminary financial statements of $13,000,000. The only difference between the preliminary financial accounting tax expense and the actual tax liability is a tax position not yet reflected in the financial statements that will result in a tax savings this year of $1,000,000. The company believes that if it were audited on that tax position, there is a 40% chance that the IRS would disallow the entire amount. There is a 60% probability, however, that the IRS would not disallow any portion of the amount. How should that $1,000,000 be reflected in the financial accounting income statement?