Question: Under Armour, a maker of athletic sports-wear, had a tax provision of about $75 million in 2012. Following is the 2012 note disclosure for Under Armour's uncertain tax positions. All amounts are in thousands of dollars. Provision for Income Taxes (Excerpt) As of December 31, 2012 and 2011, the total liability for unrecognized tax benefits, including related interest and penalties, was approximately $17.1 million and $11.2 million, respectively. The following table represents a reconciliation of the Company's total unrecognized tax benefits balances, excluding interest and penalties, for the years ended December 31, 2012, 2011, and 2010:

As of December 31, 2012, $14.1 million of unrecognized tax benefits, excluding interest and penalties, would impact the Company's effective tax rate if recognized. As of December 31, 2012, 2011, and 2010, the liability for unrecognized tax benefits included $1.8 million, $1.4 million, and $1.3 million, respectively, for the accrual of interest and penalties. For each of the years ended December 31, 2012, 2011, and 2010, the Company recorded $0.7 million, $0.4 million, and $0.3 million, respectively, for the accrual of interest and penalties in its consolidated statements of income. The Company files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. The majority of the Company's returns for years before 2009 are no longer subject to U.S. federal, state and local, or foreign income tax examinations by tax authorities. The Company does not expect any material changes to the total unrecognized tax benefits within the next twelve months.

Required: 1. Prepare the journal entry that Under Armour made for 2012 related to its uncertain tax positions.

2. What was the total amount in the Tax contingency reserve account for Under Armour on December 31, 2012?

3. Of the total Tax contingency reserve account on December 31, 2012, what amount represents interest and penalties?