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:
| balance at april 1 2007                                                           | $ 224      |
|:----------------------------------------------------------------------------------|:-----------|
| reductions for tax positions for closing of the applicable statute of limitations | -56 ( 56 ) |
| balance at march 31 2008                                                          | $ 168      |

Question:
what is the percentage change in the balance of unrecognized tax benefits from 2007 to 2008?


pre_text: abiomed , inc .
and subsidiaries notes to consolidated financial statements 2014 ( continued ) note 14 .
income taxes ( continued ) and transition and defines the criteria that must be met for the benefits of a tax position to be recognized .
as a result of its adoption of fin no .
48 , the company has recorded the cumulative effect of the change in accounting principle of $ 0.3 million as a decrease to opening retained earnings and an increase to other long-term liabilities as of april 1 , 2007 .
this adjustment relates to state nexus for failure to file tax returns in various states for the years ended march 31 , 2003 , 2004 , and 2005 .
the company has initiated a voluntary disclosure plan .
the company has elected to recognize interest and/or penalties related to income tax matters in income tax expense in its consolidated statements of operations .
as of april 1 , 2007 , accrued interest was not significant and was recorded as part of the $ 0.3 million adjustment to the opening balance of retained earnings .
as of march 31 , 2008 , no penalties have been accrued which is consistent with the company 2019s discussions with states in connection with the company 2019s voluntary disclosure plan .
on a quarterly basis , the company accrues for the effects of uncertain tax positions and the related potential penalties and interest .
the company has recorded a liability for unrecognized tax benefits in other liabilities including accrued interest , of $ 0.2 million at march 31 , 2008 .
it is reasonably possible that the amount of the unrecognized tax benefit with respect to certain of the unrecognized tax positions will increase or decrease during the next 12 months ; however , it is not expected that the change will have a significant effect on the company 2019s results of operations or financial position .
a reconciliation of the beginning and ending balance of unrecognized tax benefits , excluding accrued interest recorded at march 31 , 2008 ( in thousands ) is as follows: .
post_text: the company and its subsidiaries are subject to u.s .
federal income tax , as well as income tax of multiple state and foreign jurisdictions .
the company has accumulated significant losses since its inception in 1981 .
all tax years remain subject to examination by major tax jurisdictions , including the federal government and the commonwealth of massachusetts .
however , since the company has net operating loss and tax credit carry forwards which may be utilized in future years to offset taxable income , those years may also be subject to review by relevant taxing authorities if the carry forwards are utilized .
note 15 .
commitments and contingencies the company 2019s acquisition of impella provides that abiomed may be required to make additional contingent payments to impella 2019s former shareholders as follows : 2022 upon fda approval of the impella 2.5 device , a payment of $ 5583333 , and 2022 upon fda approval of the impella 5.0 device , a payment of $ 5583333 if the average market price per share of abiomed 2019s common stock , as determined in accordance with the purchase agreement , as of the date of one of these milestones is achieved is $ 22 or more , no additional contingent consideration will be required with respect to that milestone .
if the average market price is between $ 18 and $ 22 on the date of the company 2019s achievement of a milestone , the relevant milestone payment will be reduced ratably .
these milestone payments may be made , at the company 2019s option , with cash or stock or by a combination of cash or stock , except that no more than an aggregate of approximately $ 9.4 million of these milestone payments may be made in the form of stock .
if any of these contingent payments are made , they will result in an increase in the carrying value of goodwill .
in june 2008 , the company received 510 ( k ) clearance of its impella 2.5 , triggering an obligation to pay $ 5.6 million of contingent payments related to the may 2005 acquisition of impella .
these contingent payments may be made , at the company 2019s option , with cash , or stock or by a combination of cash or stock under circumstances described in the purchase agreement related to the company 2019s impella acquisition , except that approximately $ 1.8 million of the remaining $ 11.2 million potential contingent payments must be made in cash .
it is the company 2019s intent to satisfy the impella 2.5 510 ( k ) clearance contingent payment through issuance of common shares of company stock. .
label: -0.25
qa: answer: -25.0%
ann_table_rows: 2
steps: op: minus1-1
arg1: 168
arg2: 224
res: -56
op: divide1-2
arg1: #0
arg2: 224
res: -25.0%
program: subtract(168, 224), divide(#0, 224)
gold_inds: table_2: balance at april 1 2007 the balance at march 31 2008 of $ 224 is $ 168 ;
exe_ans: -0.25
tfidftopn: text_13: a reconciliation of the beginning and ending balance of unrecognized tax benefits , excluding accrued interest recorded at march 31 , 2008 ( in thousands ) is as follows: .
text_11: the company has recorded a liability for unrecognized tax benefits in other liabilities including accrued interest , of $ 0.2 million at march 31 , 2008 .
program_re: divide(subtract(168, 224), 224)
model_input: text_13
a reconciliation of the beginning and ending balance of unrecognized tax benefits , excluding accrued interest recorded at march 31 , 2008 ( in thousands ) is as follows: .
table_0
balance at april 1 2007 the balance at april 1 2007 of $ 224 is $ 224 ;
table_2
balance at april 1 2007 the balance at march 31 2008 of $ 224 is $ 168 ;