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:
| $ in millions                                        | as of december 2014   | as of december 2013   |
|:-----------------------------------------------------|:----------------------|:----------------------|
| compensation and benefits                            | $ 8368                | $ 7874                |
| noncontrolling interests1                            | 404                   | 326                   |
| income tax-related liabilities                       | 1533                  | 1974                  |
| employee interests in consolidated funds             | 176                   | 210                   |
| subordinated liabilities issued by consolidated vies | 843                   | 477                   |
| accrued expenses and other                           | 4751                  | 5183                  |
| total                                                | $ 16075               | $ 16044               |

Question:
what percentage of total other liabilities and accrued expenses in 2013 are due to compensation and benefits?


pre_text: notes to consolidated financial statements the apex trusts and the 2012 trusts are delaware statutory trusts sponsored by the firm and wholly-owned finance subsidiaries of the firm for regulatory and legal purposes but are not consolidated for accounting purposes .
the firm has covenanted in favor of the holders of group inc . 2019s 6.345% ( 6.345 % ) junior subordinated debt due february 15 , 2034 , that , subject to certain exceptions , the firm will not redeem or purchase the capital securities issued by the apex trusts or shares of group inc . 2019s series e or series f preferred stock prior to specified dates in 2022 for a price that exceeds a maximum amount determined by reference to the net cash proceeds that the firm has received from the sale of qualifying securities .
junior subordinated debt issued in connection with trust preferred securities .
group inc .
issued $ 2.84 billion of junior subordinated debt in 2004 to goldman sachs capital i ( trust ) , a delaware statutory trust .
the trust issued $ 2.75 billion of guaranteed preferred beneficial interests ( trust preferred securities ) to third parties and $ 85 million of common beneficial interests to group inc .
and used the proceeds from the issuances to purchase the junior subordinated debt from group inc .
during the second quarter of 2014 , the firm purchased $ 1.22 billion ( par amount ) of trust preferred securities and delivered these securities , along with $ 37.6 million of common beneficial interests , to the trust in the third quarter of 2014 in exchange for a corresponding par amount of the junior subordinated debt .
following the exchange , these trust preferred securities , common beneficial interests and junior subordinated debt were extinguished and the firm recognized a gain of $ 289 million ( $ 270 million of which was recorded at extinguishment in the third quarter of 2014 ) , which is included in 201cmarket making 201d in the consolidated statements of earnings .
subsequent to this exchange , during the second half of 2014 , the firm purchased $ 214 million ( par amount ) of trust preferred securities and delivered these securities , along with $ 6.6 million of common beneficial interests , to the trust in february 2015 in exchange for a corresponding par amount of the junior subordinated debt .
the trust is a wholly-owned finance subsidiary of the firm for regulatory and legal purposes but is not consolidated for accounting purposes .
the firm pays interest semi-annually on the junior subordinated debt at an annual rate of 6.345% ( 6.345 % ) and the debt matures on february 15 , 2034 .
the coupon rate and the payment dates applicable to the beneficial interests are the same as the interest rate and payment dates for the junior subordinated debt .
the firm has the right , from time to time , to defer payment of interest on the junior subordinated debt , and therefore cause payment on the trust 2019s preferred beneficial interests to be deferred , in each case up to ten consecutive semi-annual periods .
during any such deferral period , the firm will not be permitted to , among other things , pay dividends on or make certain repurchases of its common stock .
the trust is not permitted to pay any distributions on the common beneficial interests held by group inc .
unless all dividends payable on the preferred beneficial interests have been paid in full .
note 17 .
other liabilities and accrued expenses the table below presents other liabilities and accrued expenses by type. .
post_text: 1 .
primarily relates to consolidated investment funds .
goldman sachs 2014 annual report 163 .
label: 0.49078000000000005
qa: answer: 49%
ann_table_rows: 1
7
steps: op: divide1-1
arg1: 7874
arg2: 16044
res: 49%
program: divide(7874, 16044)
gold_inds: table_1: $ in millions the compensation and benefits of as of december 2014 is $ 8368 ; the compensation and benefits of as of december 2013 is $ 7874 ;
table_7: $ in millions the total of as of december 2014 is $ 16075 ; the total of as of december 2013 is $ 16044 ;
exe_ans: 0.49078000000000005
tfidftopn: text_18: other liabilities and accrued expenses the table below presents other liabilities and accrued expenses by type. .
program_re: divide(7874, 16044)
model_input: table_1
$ in millions the compensation and benefits of as of december 2014 is $ 8368 ; the compensation and benefits of as of december 2013 is $ 7874 ;
table_6
$ in millions the accrued expenses and other of as of december 2014 is 4751 ; the accrued expenses and other of as of december 2013 is 5183 ;
table_7
$ in millions the total of as of december 2014 is $ 16075 ; the total of as of december 2013 is $ 16044 ;