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:
| beginning balance as of december 1 2007                                      | $ 201808         |
|:-----------------------------------------------------------------------------|:-----------------|
| gross increases in unrecognized tax benefits 2013 prior year tax positions   | 14009            |
| gross increases in unrecognized tax benefits 2013 current year tax positions | 11350            |
| settlements with taxing authorities                                          | -81213 ( 81213 ) |
| lapse of statute of limitations                                              | -3512 ( 3512 )   |
| foreign exchange gains and losses                                            | -2893 ( 2893 )   |
| ending balance as of november 28 2008                                        | $ 139549         |

Question:
what is the net change in the gross liability for unrecognized tax benefits during 2008?


pre_text: summary fin 48 changes during fiscal 2008 , our aggregate changes in our total gross amount of unrecognized tax benefits are summarized as follows: .
post_text: the gross liability for unrecognized tax benefits at november 28 , 2008 of $ 139.5 million is exclusive of interest and penalties .
if the total fin 48 gross liability for unrecognized tax benefits at november 28 , 2008 were recognized in the future , the following amounts , net of an estimated $ 12.9 million benefit related to deducting such payments on future tax returns , would result : $ 57.7 million of unrecognized tax benefits would decrease the effective tax rate and $ 68.9 million would decrease goodwill .
as of november 28 , 2008 , the combined amount of accrued interest and penalties related to tax positions taken on our tax returns and included in non-current income taxes payable was approximately $ 15.3 million .
we file income tax returns in the u.s .
on a federal basis and in many u.s .
state and foreign jurisdictions .
we are subject to the continual examination of our income tax returns by the irs and other domestic and foreign tax authorities .
our major tax jurisdictions are the u.s. , ireland and california .
for california , ireland and the u.s. , the earliest fiscal years open for examination are 2001 , 2002 and 2005 , respectively .
in august 2008 , a u.s .
income tax examination covering our fiscal years 2001 through 2004 was completed .
our accrued tax and interest related to these years was $ 100.0 million and was previously reported in long-term income taxes payable .
in conjunction with this resolution , we requested and received approval from the irs to repatriate certain foreign earnings in a tax-free manner , which resulted in a reduction of our long-term deferred income tax liability of $ 57.8 million .
together , these liabilities on our balance sheet decreased by $ 157.8 million .
also in august 2008 , we paid $ 80.0 million in conjunction with the aforementioned resolution , credited additional paid-in-capital for $ 41.3 million due to our use of certain tax attributes related to stock option deductions , including a portion of certain deferred tax assets not recorded in our financial statements pursuant to sfas 123r and made other individually immaterial adjustments to our tax balances totaling $ 15.8 million .
a net income statement tax benefit in the third quarter of fiscal 2008 of $ 20.7 million resulted .
the accounting treatment related to certain unrecognized tax benefits from acquired companies , including macromedia , will change when sfas 141r becomes effective .
sfas 141r will be effective in the first quarter of our fiscal year 2010 .
at such time , any changes to the recognition or measurement of these unrecognized tax benefits will be recorded through income tax expense , where currently the accounting treatment would require any adjustment to be recognized through the purchase price as an adjustment to goodwill .
the timing of the resolution of income tax examinations is highly uncertain and the amounts ultimately paid , if any , upon resolution of the issues raised by the taxing authorities may differ materially from the amounts accrued for each year .
while it is reasonably possible that some issues in the irs and other examinations could be resolved within the next 12 months , based upon the current facts and circumstances , we cannot estimate the timing of such resolution or range of potential changes as it relates to the unrecognized tax benefits that are recorded as part of our financial statements .
we do not expect any material settlements in fiscal 2009 but it is inherently uncertain to determine. .
label: -62259
qa: answer: -62259
ann_table_rows: 6
steps: op: minus1-1
arg1: 139549
arg2: 201808
res: -62259
program: subtract(139549, 201808)
gold_inds: table_6: beginning balance as of december 1 2007 the ending balance as of november 28 2008 of $ 201808 is $ 139549 ;
exe_ans: -62259
tfidftopn: text_1: the gross liability for unrecognized tax benefits at november 28 , 2008 of $ 139.5 million is exclusive of interest and penalties .
text_2: if the total fin 48 gross liability for unrecognized tax benefits at november 28 , 2008 were recognized in the future , the following amounts , net of an estimated $ 12.9 million benefit related to deducting such payments on future tax returns , would result : $ 57.7 million of unrecognized tax benefits would decrease the effective tax rate and $ 68.9 million would decrease goodwill .
program_re: subtract(139549, 201808)
model_input: table_2
beginning balance as of december 1 2007 the gross increases in unrecognized tax benefits 2013 current year tax positions of $ 201808 is 11350 ;
table_6
beginning balance as of december 1 2007 the ending balance as of november 28 2008 of $ 201808 is $ 139549 ;
text_1
the gross liability for unrecognized tax benefits at november 28 , 2008 of $ 139.5 million is exclusive of interest and penalties .