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                    | 2010           | 2009           | 2008           |
|:------------------------------|:---------------|:---------------|:---------------|
| share-based compensation cost | $ 18.1         | $ 14.6         | $ 13.8         |
| income tax benefit            | $ -6.3 ( 6.3 ) | $ -5.2 ( 5.2 ) | $ -4.9 ( 4.9 ) |

Question:
what is the percentage change in the after-tax share-based compensation cost from 2009 to 2010?


pre_text: notes to consolidated financial statements 2014 ( continued ) note 10 2014shareholders 2019 equity on april 23 , 2010 , our board of directors approved a share repurchase program that authorized the purchase of up to $ 100.0 million of global payments 2019 stock in the open market or as otherwise may be determined by us , subject to market conditions , business opportunities , and other factors .
under this authorization , we repurchased 2382890 shares of our common stock at a cost of $ 100.0 million , or an average of $ 41.97 per share , including commissions .
repurchased shares are held as treasury stock .
in addition , we have $ 13.0 million remaining under the authorization from our original share repurchase program initiated during fiscal 2007 .
these repurchased shares were retired and are available for future issuance .
we did not repurchase shares under this plan in fiscal 2010 .
this authorization has no expiration date and may be suspended or terminated at any time .
note 11 2014share-based awards and options as of may 31 , 2010 , we have four share-based employee compensation plans .
for all share-based awards granted after june 1 , 2006 , compensation expense is recognized on a straight-line basis .
the fair value of share- based awards granted prior to june 1 , 2006 is amortized as compensation expense on an accelerated basis from the date of the grant .
non-qualified stock options and restricted stock have been granted to officers , key employees and directors under the global payments inc .
2000 long-term incentive plan , as amended and restated ( the 201c2000 plan 201d ) , the global payments inc .
amended and restated 2005 incentive plan ( the 201c2005 plan 201d ) , and an amended and restated 2000 non-employee director stock option plan ( the 201cdirector plan 201d ) ( collectively , the 201cplans 201d ) .
effective with the adoption of the 2005 plan , there are no future grants under the 2000 plan .
shares available for future grant as of may 31 , 2010 are 2.7 million for the 2005 plan and 0.4 million for the director plan .
certain executives are also granted performance-based restricted stock units ( 201crsu 201ds ) .
rsus represent the right to earn shares of global stock if certain performance measures are achieved during the grant year .
the target number of rsus and target performance measures are set by our compensation committee .
rsus are converted to a stock grant only if the company 2019s performance during the fiscal year exceeds pre-established goals the following table summarizes the share-based compensation cost charged to income for ( i ) all stock options granted , ( ii ) our employee stock purchase plan , and ( iii ) our restricted stock program .
the total income tax benefit recognized for share-based compensation in the accompanying statements of income is also presented. .
post_text: stock options stock options are granted at 100% ( 100 % ) of fair market value on the date of grant and have 10-year terms .
stock options granted vest one year after the date of grant with respect to 25% ( 25 % ) of the shares granted , an additional 25% ( 25 % ) after two years , an additional 25% ( 25 % ) after three years , and the remaining 25% ( 25 % ) after four years .
the plans provide for accelerated vesting under certain conditions .
we have historically issued new shares to satisfy the exercise of options. .
label: 0.25532000000000005
qa: answer: 25.5%
ann_table_rows: 1
2
steps: op: minus2-1
arg1: 18.1
arg2: 6.3
res: 11.8
op: minus2-2
arg1: 14.6
arg2: 5.2
res: 9.4
op: minus2-3
arg1: #0
arg2: #1
res: 2.4
op: divide2-4
arg1: #2
arg2: #1
res: 25.5%
program: subtract(18.1, 6.3), subtract(14.6, 5.2), subtract(#0, #1), divide(#2, #1)
gold_inds: table_1: the share-based compensation cost of 2010 is $ 18.1 ; the share-based compensation cost of 2009 is $ 14.6 ; the share-based compensation cost of 2008 is $ 13.8 ;
table_2: the income tax benefit of 2010 is $ -6.3 ( 6.3 ) ; the income tax benefit of 2009 is $ -5.2 ( 5.2 ) ; the income tax benefit of 2008 is $ -4.9 ( 4.9 ) ;
exe_ans: 0.25532000000000005
tfidftopn: text_7: note 11 2014share-based awards and options as of may 31 , 2010 , we have four share-based employee compensation plans .
program_re: divide(subtract(subtract(18.1, 6.3), subtract(14.6, 5.2)), subtract(14.6, 5.2))
model_input: text_1
under this authorization , we repurchased 2382890 shares of our common stock at a cost of $ 100.0 million , or an average of $ 41.97 per share , including commissions .
table_1
the share-based compensation cost of 2010 is $ 18.1 ; the share-based compensation cost of 2009 is $ 14.6 ; the share-based compensation cost of 2008 is $ 13.8 ;
table_2
the income tax benefit of 2010 is $ -6.3 ( 6.3 ) ; the income tax benefit of 2009 is $ -5.2 ( 5.2 ) ; the income tax benefit of 2008 is $ -4.9 ( 4.9 ) ;