We recorded an income tax provision of $39.2 million for fiscal 2017, compared to $27.7 million for fiscal 2016.
The increase in income tax provision for fiscal 2017 was due primarily to higher income in fiscal 2017 due to higher Impella product revenue.
Net Income For fiscal 2017, we recognized net income of $52.1 million, or $1.21 per basic share and $1.17 per diluted share, compared to $38.1 million, or $0.90 per basic share and $0.85 per diluted share for fiscal 2016.
Our net income for fiscal 2017 was driven primarily to higher Impella product revenue due to greater utilization of our Impella devices in the U. S.  and Europe.
As described within Note 2.
“Summary of Significant Accounting Policies” to our consolidated financial statements in this Report, we will adopt ASU 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting, in the first quarter of fiscal 2018.
We believe that the adoption of ASU 2016-09 will have a significant impact on our consolidated financial statements, most notably, the requirement to recognize certain tax benefits or shortfalls upon restricted stock unit vestings or stock option exercises in the income tax provision in our consolidated statement of operations.
The adoption of ASU 2016-09 is likely to introduce fluctuations to net income, our income tax provision and earnings per share in fiscal 2018.
Fiscal Years Ended March 31, 2016 and March 31, 2015 (“fiscal 2016” and “fiscal 2015”) Revenue Our revenue is comprised of the following:
## Table 0 ##
Impella product revenue encompasses Impella 2.5, Impella CP, Impella 5.0, Impella LD, Impella RP and Impella AIC product sales.
Service and other revenue represents revenue earned on service maintenance contracts and preventative maintenance calls.
Other product revenue includes AB5000 and product accessory revenue.
Total revenue for fiscal 2016 increased by $99.2 million, or 43%, to $329.5 million from $230.3 million for fiscal 2015.
The increase in total revenue was primarily due to higher Impella revenue due mainly to greater utilization of our products in the U. S.  Impella product revenue for fiscal 2016 increased by $97.4 million, or 46%, to $310.1 million from $212.7 million for fiscal 2015.
Most of our increase in Impella revenue was from disposable catheter sales in the U. S. , as we focus on increasing utilization of our disposable catheter products through continued investment in our field organization and physician training programs.
Service and other revenue for fiscal 2016 increased by $2.8 million, or 20%, to $16.6 million from $13.8 million for fiscal 2015.
The increase in service revenue was primarily due to an increase in preventative maintenance service contracts, as we expand the use of our Impella AIC consoles to additional sites.
Other product revenue for fiscal 2016 decreased by $0.7 million, or 20%, to $2.8 million from $3.5 million for fiscal 2015.
The decrease in other revenue was due to a decline in AB5000 disposable sales.
We also had no sales of BVS 5000 in fiscal 2015 and we are no longer actively producing or selling that device.
Costs and Expenses Cost of Product Revenue Cost of product revenue for fiscal 2016 increased by $10.5 million, or 26%, to $50.4 million from $39.9 million for fiscal 2015.
Gross margin was 83% for fiscal 2016 and 80% for fiscal 2015.
The increase in cost of product revenues was related to increased demand for Impella devices and higher production volume and costs to support growing demand for our Impella devices.
Gross margin was impacted favorably in fiscal 2016 by higher manufacturing production volume, fewer shipments of Impella AIC consoles,
Item 6.
Selected Financial Data
## Table 1 ##
(1) During the fourth quarter of 2014, we changed the method of valuing our inventories that used LIFO method to the FIFO method, so that all of our inventories are now valued at FIFO.
We applied this change in accounting principle retrospectively.
Accordingly certain previously reported financial information has been revised.
See Note 2, “Summary of Significant Accounting Policies – Inventories” for additional details regarding this accounting policy change.
(2) See “Diluted Net Earnings per Common Share” for a reconciliation of our U. S.  GAAP EPS to our non-U.
S.  GAAP adjusted EPS.
Diluted Net Earnings per Common Share The following table presents a reconciliation of our U. S.  GAAP EPS to non-U.
S.  GAAP adjusted EPS.
## Table 2 ##
(1) During the fourth quarter of 2014, we changed the method of valuing our inventories that used LIFO method to the FIFO method, so that all of our inventories are now valued at FIFO.
We applied this change in accounting principle retrospectively.
Accordingly all previously reported financial information has been revised.
See Note 2, “Summary of Significant Accounting Policies – Inventories” for additional details regarding this accounting policy change.
(2) Net earnings per common share are calculated under the two-class method.
(3) Special items are certain one-time costs/credits that are included in our U. S.  GAAP reported results.
For 2014, special items primarily included restructuring and other associated costs related to our restructuring programs of $102 million ($84 million, net of taxes), foreign currency exchange losses related to Venezuelan subsidiaries of $20 million ($20 million, net of taxes), loss on debt redemption and refinancing activities of $103 million ($67 million, net of taxes), and costs related to development grant matter of $14 million ($14 million, net of taxes).
These amounts were partially offset by our gain on Claims Settlement of $21 million and $46 million of additional tax benefits directly and indirectly related to the Grace settlement, including the release of reserve related to unrecognized tax benefits, valuation allowances and unremitted earnings.
For 2013, special items primarily included restructuring and other charges of $74 million ($59 million, net of taxes) and associated costs of $26 million ($18 million, net of taxes), related to both EQIP and IOP, $50 million increase to the valuation allowance in connection with the deferred tax asset related to the Settlement agreement, loss on debt redemption of $36 million ($24 million, net of taxes), write down of non-strategic assets of $5 million ($3 million, net of taxes) and foreign currency exchange losses related to Venezuelan subsidiaries of $13 million ($11 million, net of taxes).
For 2012, these items primarily included (i) impairment of goodwill and other intangible assets, (ii) restructuring charges and (iii) loss on debt redemption.
For 2012, for purposes of calculating Adjusted EPS, the dilutive impact of: (i) the effect of the assumed issuance of 18 million shares of common stock reserved for the Settlement agreement and (ii) the effect of non-vested restricted stock and restricted stock units using the treasury stock method was included because we reported adjusted net earnings for 2012.
These shares differ from the shares used to calculate net loss per common share included in the consolidated statement of operations for U. S.  GAAP reporting purposes because we reported a net loss for 2012, which does not include the effect of the items mentioned above as the effect was anti-dilutive.
See Note 21, “Net Earnings (Loss) Per Common Share,” for details on the calculation of our U. S.  GAAP basic and diluted EPS and “Non-U.
S.  GAAP Information” above, for further details.
(2) The Company early adopted ASU 2016-09 on a prospective basis, related to the recognition of excess tax benefits to the income statement which were previously recorded in additional paid-in capital, effective January 1, 2016.
This resulted in an additional 446,747 diluted weighted average number of common shares outstanding for the year ended December 31, 2016 and recognition of excess taxbenefits of $18.1 million in income tax provision for the year ended December 31, 2016.
As a result,net earnings per common share increased by $0.10 per share for the year ended December 31, 2016.
Refer to Note 2, “Recently Issued Accounting Standards” of the Notes to Consolidated Financial Statements for further details.
PSU Awards We included contingently issuable shares using the treasury stock method for our PSU awards in the diluted weighted average number of common shares outstanding based on the number of contingently issuable shares that would be issued assuming the end of our reporting period was the end of the relevant PSU award contingency period.
The calculation of diluted weighted average shares outstanding includes approximately 1 million shares related to PSUs in the years 2016, 2015 and 2014.
Stock Leverage Opportunity Awards (“SLO”) The shares or units associated with the 2016 SLO awards are considered contingently issuable shares and therefore are not included in the basic or diluted weighted average number of common shares outstanding for the year ended December 31, 2016.
These shares or units will not be included in the common shares outstanding until the final determination of the amount of annual incentive compensation is made in the first quarter of 2017.
Once this determination is made, the shares or units will be included in diluted weighted average number of common shares outstanding if the impact to diluted net earnings per common share is dilutive.
The numbers of shares or units associated with SLO awards for 2016, 2015 and 2014 were nominal.
Note 22 Summarized Quarterly Financial Information (Unaudited)
## Table 3 ##
(In millions, except per share amounts)
## Table 4 ##
(1) The Company early adopted ASU 2016-09 on a prospective basis, related to the recognition of excess tax benefits to the income statement which were previously recorded in additional paid-in capital, effective January 1, 2016.
This resulted in an additional diluted weighted average number of common shares outstanding of 404,347, 456,352, 377,130 and 536,975 and recognition of excess tax benefits in the income tax provision of $10.6 million, zero, $1.8 million and $5.7 million for the three months ended March 31, 2016, June 30, 2016, September 30, 2016 and December 31, 2016, respectively.
As a result, net earnings per common share increased by $0.05 per share, zero, $0.01 per share and $0.04 per share for three months ended March 31, 2016, June 30, 2016, September 30, 2016 and December 31, 2016, respectively.
Refer to Note 2, “Recently Issued Accounting Standards” of the Notes to Consolidated Financial Statements for further details.
(2) The sum of the quarterly per share amounts may not agree to the respective annual amounts due to rounding.
(3) During the fourth quarter of 2015, adjustments were made to prior year provisions which resulted in an increase in earnings per share.
Refer to Note 16 “Income Taxes” of the Notes to Consolidated Financial Statements for further information.

<table><tr><td></td><td></td><td colspan="2">Fiscal Years Ended March 31,</td></tr><tr><td></td><td></td><td>2016</td><td>2015</td></tr><tr><td></td><td></td><td colspan="2">(in $000's)</td></tr><tr><td>Impella product revenue</td><td>$</td><td>310,138</td><td>$212,665</td></tr><tr><td>Service and other revenue</td><td></td><td>16,588</td><td>13,768</td></tr><tr><td>Other products</td><td></td><td>2,794</td><td>3,517</td></tr><tr><td>Total product revenue</td><td></td><td>329,520</td><td>229,950</td></tr><tr><td>Funded research and development</td><td></td><td>23</td><td>361</td></tr><tr><td>Total revenue</td><td>$</td><td>329,543</td><td>$230,311</td></tr></table>
<table><tr><td></td><td colspan="5">Year Ended December 31,</td></tr><tr><td></td><td>2012 -1(2)</td><td>2011 -1(2)</td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td></td><td colspan="5">(In millions, except per common share data)</td></tr><tr><td> Consolidated Statements of Operations Data<sup>-3</sup>:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net sales</td><td>$7,648.1</td><td>$5,550.9</td><td>$4,490.1</td><td>$4,242.8</td><td>$4,843.5</td></tr><tr><td>Gross profit</td><td>2,544.3</td><td>1,600.3</td><td>1,252.8</td><td>1,218.5</td><td>1,236.6</td></tr><tr><td>Impairment of goodwill and other intangible assets</td><td>1,892.3</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Operating (loss) profit</td><td>-1,417.1</td><td>429.4</td><td>535.0</td><td>492.3</td><td>396.5</td></tr><tr><td>Loss on debt redemption</td><td>-36.9</td><td>—</td><td>-38.5</td><td>-3.4</td><td>—</td></tr><tr><td>(Loss) earnings from continuing operations before income tax provision</td><td>-1,872.0</td><td>198.0</td><td>343.4</td><td>329.9</td><td>222.3</td></tr><tr><td>Net (loss) earnings from continuing operations</td><td>-1,610.1</td><td>138.5</td><td>255.9</td><td>244.3</td><td>179.9</td></tr><tr><td>Net earnings from discontinued operations</td><td>20.9</td><td>10.6</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Net gain on sale of discontinued operations</td><td>178.9</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Net (loss) earnings available to common stockholders</td><td>-1,410.3</td><td>149.1</td><td>255.9</td><td>244.3</td><td>179.9</td></tr><tr><td>Basic and diluted net earnings per common share:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Basic</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Continuing operations</td><td>$-8.35</td><td>$0.83</td><td>$1.61</td><td>$1.54</td><td>$1.13</td></tr><tr><td>Discontinued operations</td><td>1.04</td><td>0.06</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Net (loss) earnings per common share—basic</td><td>$-7.31</td><td>$0.89</td><td>$1.61</td><td>$1.54</td><td>$1.13</td></tr><tr><td>Diluted</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Continuing operations</td><td>$-8.35</td><td>$0.75</td><td>$1.44</td><td>$1.35</td><td>$0.99</td></tr><tr><td>Discontinued operations</td><td>1.04</td><td>0.05</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Net (loss) earnings per common share—diluted</td><td>$-7.31</td><td>$0.80</td><td>$1.44</td><td>$1.35</td><td>$0.99</td></tr><tr><td>Common stock dividends</td><td>$101.4</td><td>$88.7</td><td>$80.9</td><td>$77.5</td><td>$76.4</td></tr><tr><td> Consolidated Balance Sheets Data:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Cash and cash equivalents</td><td>$679.6</td><td>$703.6</td><td>$675.6</td><td>$694.5</td><td>$128.9</td></tr><tr><td>Goodwill</td><td>3,191.4</td><td>4,209.6</td><td>1,945.9</td><td>1,948.7</td><td>1,938.1</td></tr><tr><td>Intangible assets, net</td><td>1,139.7</td><td>2,035.7</td><td>78.0</td><td>58.4</td><td>64.2</td></tr><tr><td>Total assets</td><td>9,437.2</td><td>11,432.0</td><td>5,399.4</td><td>5,420.1</td><td>4,986.0</td></tr><tr><td>Settlement agreement and related accrued interest</td><td>876.9</td><td>831.2</td><td>787.9</td><td>746.8</td><td>707.8</td></tr><tr><td>Long-term debt, less current portion<sup>-4</sup></td><td>4,540.8</td><td>4,966.7</td><td>1,399.2</td><td>1,626.3</td><td>1,289.9</td></tr><tr><td>Total stockholders’ equity</td><td>1,444.3</td><td>2,952.4</td><td>2,401.6</td><td>2,200.3</td><td>1,925.6</td></tr><tr><td>Working capital (current assets less current liabilities)</td><td>888.8</td><td>844.0</td><td>592.3</td><td>639.6</td><td>50.5</td></tr><tr><td> Consolidated Cash Flows Data:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net cash provided by operating activities</td><td>$404.4</td><td>$372.2</td><td>$483.1</td><td>$552.0</td><td>$404.4</td></tr><tr><td>Net cash used in investing activities</td><td>-116.5</td><td>-2,370.0</td><td>-96.9</td><td>-70.3</td><td>-176.7</td></tr><tr><td>Net cash (used in) provided by financing activities</td><td>-585.1</td><td>2,016.4</td><td>-373.0</td><td>90.3</td><td>-562.9</td></tr><tr><td> Other Financial Data:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Depreciation and amortization</td><td>$304.0</td><td>$186.7</td><td>$154.7</td><td>$154.5</td><td>$155.0</td></tr><tr><td>Share-based incentive compensation</td><td>16.9</td><td>25.0</td><td>30.6</td><td>38.8</td><td>16.5</td></tr><tr><td>Capital expenditures</td><td>124.4</td><td>123.5</td><td>87.6</td><td>80.3</td><td>180.7</td></tr></table>
<table><tr><td></td><td colspan="6">Year Ended December 31,</td></tr><tr><td></td><td colspan="2">2014</td><td colspan="2">2013</td><td colspan="2">2012</td></tr><tr><td></td><td>Net</td><td></td><td>Net</td><td></td><td>Net</td><td></td></tr><tr><td>(In millions, except per share data)</td><td>Earnings</td><td>EPS</td><td>Earnings<sup>-1</sup></td><td>EPS<sup>-1</sup></td><td>Earnings -1</td><td>EPS -1</td></tr><tr><td>U.S. GAAP net earnings and EPS available to common stockholders from continuing operations<sup>-2</sup></td><td>$258.1</td><td>$1.20</td><td>$95.3</td><td>$0.44</td><td>$-1,619.0</td><td>$-8.40</td></tr><tr><td>Special items<sup>-3</sup></td><td>140.8</td><td>0.66</td><td>203.8</td><td>0.95</td><td>1,826.2</td><td>9.37</td></tr><tr><td>Non-U.S. GAAP adjusted net earnings and EPS available to common stockholders - continuing operations</td><td>$398.9</td><td>$1.86</td><td>$299.1</td><td>$1.39</td><td>$207.2</td><td>$0.97</td></tr><tr><td>Weighted average number of common sharesoutstanding - Diluted</td><td></td><td>213.9</td><td></td><td>214.2</td><td></td><td>211.2</td></tr></table>
<table><tr><td></td><td colspan="4">2016</td></tr><tr><td>(In millions, except per share amounts)</td><td>First Quarter</td><td>Second Quarter</td><td>Third Quarter</td><td>Fourth Quarter</td></tr><tr><td>Net sales</td><td>$1,590.6</td><td>$1,727.0</td><td>$1,716.6</td><td>$1,744.1</td></tr><tr><td>Gross profit</td><td>589.3</td><td>661.4</td><td>640.0</td><td>640.9</td></tr><tr><td>Net earnings available to common stockholders<sup>-1</sup></td><td>102.4</td><td>49.6</td><td>163.3</td><td>171.1</td></tr><tr><td>Net earnings per common share - basic<sup>-1(2)</sup></td><td>$0.51</td><td>$0.25</td><td>$0.84</td><td>$0.89</td></tr><tr><td>Net earnings per common share - diluted<sup>-1(2)</sup></td><td>$0.51</td><td>$0.25</td><td>$0.83</td><td>$0.87</td></tr></table>
<table><tr><td></td><td colspan="4">2015</td></tr><tr><td>(In millions, except per share amounts)</td><td>First Quarter</td><td>Second Quarter</td><td>Third Quarter</td><td>Fourth Quarter<sup>-3</sup></td></tr><tr><td>Net sales</td><td>$1,746.4</td><td>$1,785.0</td><td>$1,746.2</td><td>$1,753.9</td></tr><tr><td>Gross profit</td><td>649.6</td><td>663.8</td><td>636.6</td><td>636.6</td></tr><tr><td>Net earnings available to common stockholders</td><td>97.2</td><td>28.1</td><td>86.6</td><td>123.5</td></tr><tr><td>Net earnings per common share - basic<sup>-2</sup></td><td>$0.46</td><td>$0.13</td><td>$0.43</td><td>$0.63</td></tr><tr><td>Net earnings per common share - diluted<sup>-2</sup></td><td>$0.46</td><td>$0.13</td><td>$0.42</td><td>$0.62</td></tr></table>

Question: What is the sum of Gross profit of Second Quarter in 2015 and Special items of Net Eanings in 2014?