Task: Table-QA (source dataset: FinQA)

Task: 
You are given a table containing structured data and a natural language question referring to the table. Your goal is to analyze the table and provide an accurate and concise answer based on the given data.

Instructions:
1. Understand the Table: Examine the structure, headers, and data in the table. Identify relevant columns and rows related to the question.
2. Interpret the Question: Determine whether the question requires direct retrieval, aggregation, comparison, sorting, filtering, or inference.
3. Extract the Answer: Use logical reasoning and numerical operations (if necessary) to derive the correct response from the table.
4. Format the Answer: No explanation, return the answer in a structured JSON format: {"answer": <answer>}. If the question cannot be answered due to missing or ambiguous data, return a JSON response with {"answer": null}.

Table:
| Unnamed: 0                                                                | 2018           | 2017           | 2016         |
|:--------------------------------------------------------------------------|:---------------|:---------------|:-------------|
| balance at beginning of fiscal year                                       | $ 148.9        | $ 166.8        | $ 106.6      |
| additions related to purchase accounting ( 1 )                            | 3.4            | 7.7            | 16.5         |
| additions for tax positions taken in current year                         | 3.1            | 5.0            | 30.3         |
| additions for tax positions taken in prior fiscal years                   | 18.0           | 15.2           | 20.6         |
| reductions for tax positions taken in prior fiscal years                  | -5.3 ( 5.3 )   | -25.6 ( 25.6 ) | -9.7 ( 9.7 ) |
| reductions due to settlement ( 2 )                                        | -29.4 ( 29.4 ) | -14.1 ( 14.1 ) | -1.3 ( 1.3 ) |
| ( reductions ) additions for currency translation adjustments             | -9.6 ( 9.6 )   | 2.0            | 7.0          |
| reductions as a result of a lapse of the applicable statute oflimitations | -2.0 ( 2.0 )   | -8.1 ( 8.1 )   | -3.2 ( 3.2 ) |
| balance at end of fiscal year                                             | $ 127.1        | $ 148.9        | $ 166.8      |

Question:
by what percent did the balance of tax benefits increase between the beginning of 2016 and the end of 2018?


pre_text: westrock company notes to consolidated financial statements fffd ( continued ) a reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows ( in millions ) : .
post_text: ( 1 ) amounts in fiscal 2018 and 2017 relate to the mps acquisition .
adjustments in fiscal 2016 relate to the combination and the sp fiber acquisition .
( 2 ) amounts in fiscal 2018 relate to the settlement of state audit examinations and federal and state amended returns filed related to affirmative adjustments for which a there was a reserve .
amounts in fiscal 2017 relate to the settlement of federal and state audit examinations with taxing authorities .
as of september 30 , 2018 and 2017 , the total amount of unrecognized tax benefits was approximately $ 127.1 million and $ 148.9 million , respectively , exclusive of interest and penalties .
of these balances , as of september 30 , 2018 and 2017 , if we were to prevail on all unrecognized tax benefits recorded , approximately $ 108.7 million and $ 138.0 million , respectively , would benefit the effective tax rate .
we regularly evaluate , assess and adjust the related liabilities in light of changing facts and circumstances , which could cause the effective tax rate to fluctuate from period to period .
we recognize estimated interest and penalties related to unrecognized tax benefits in income tax expense in the consolidated statements of operations .
as of september 30 , 2018 , we had liabilities of $ 70.4 million related to estimated interest and penalties for unrecognized tax benefits .
as of september 30 , 2017 , we had liabilities of $ 81.7 million , net of indirect benefits , related to estimated interest and penalties for unrecognized tax benefits .
our results of operations for the fiscal year ended september 30 , 2018 , 2017 and 2016 include expense of $ 5.8 million , $ 7.4 million and $ 2.9 million , respectively , net of indirect benefits , related to estimated interest and penalties with respect to the liability for unrecognized tax benefits .
as of september 30 , 2018 , it is reasonably possible that our unrecognized tax benefits will decrease by up to $ 5.5 million in the next twelve months due to expiration of various statues of limitations and settlement of issues .
we file federal , state and local income tax returns in the u.s .
and various foreign jurisdictions .
with few exceptions , we are no longer subject to u.s .
federal and state and local income tax examinations by tax authorities for years prior to fiscal 2015 and fiscal 2008 , respectively .
we are no longer subject to non-u.s .
income tax examinations by tax authorities for years prior to fiscal 2011 , except for brazil for which we are not subject to tax examinations for years prior to 2005 .
while we believe our tax positions are appropriate , they are subject to audit or other modifications and there can be no assurance that any modifications will not materially and adversely affect our results of operations , financial condition or cash flows .
note 6 .
segment information we report our financial results of operations in the following three reportable segments : corrugated packaging , which consists of our containerboard mill and corrugated packaging operations , as well as our recycling operations ; consumer packaging , which consists of consumer mills , folding carton , beverage , merchandising displays and partition operations ; and land and development , which sells real estate primarily in the charleston , sc region .
following the combination and until the completion of the separation , our financial results of operations had a fourth reportable segment , specialty chemicals .
prior to the hh&b sale , our consumer packaging segment included hh&b .
certain income and expenses are not allocated to our segments and , thus , the information that .
label: 0.19231
qa: answer: 19.23%
ann_text_rows: 0
steps: op: minus1-1
arg1: 127.1
arg2: 106.6
res: 20.5
op: divide1-2
arg1: #0
arg2: 106.6
res: .1923
program: subtract(127.1, 106.6), divide(#0, 106.6)
gold_inds: text_0: westrock company notes to consolidated financial statements fffd ( continued ) a reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows ( in millions ) : .
table_9: the balance at end of fiscal year of 2018 is $ 127.1 ; the balance at end of fiscal year of 2017 is $ 148.9 ; the balance at end of fiscal year of 2016 is $ 166.8 ;
table_1: the balance at beginning of fiscal year of 2018 is $ 148.9 ; the balance at beginning of fiscal year of 2017 is $ 166.8 ; the balance at beginning of fiscal year of 2016 is $ 106.6 ;
exe_ans: 0.19231
program_re: divide(subtract(127.1, 106.6), 106.6)
model_input: text_0
westrock company notes to consolidated financial statements fffd ( continued ) a reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows ( in millions ) : .
table_1
the balance at beginning of fiscal year of 2018 is $ 148.9 ; the balance at beginning of fiscal year of 2017 is $ 166.8 ; the balance at beginning of fiscal year of 2016 is $ 106.6 ;
table_9
the balance at end of fiscal year of 2018 is $ 127.1 ; the balance at end of fiscal year of 2017 is $ 148.9 ; the balance at end of fiscal year of 2016 is $ 166.8 ;