The application of judicial estoppel is a conclusion of law reviewed for correctness. Vogel v. Intercontinental Truck Body, Inc., 2006 MT 131, ¶ 16, 332 Mont. 322, 137 P.3d 573; In re Raymond W. George Trust, 1999 MT 223, ¶ 14, 296 Mont. 56, 986 P.2d 427.