Financial report context:
of exercise for stock options exercised or at period end for outstanding stock options , less the applicable exercise price . the company issued new shares to satisfy exercised stock options . compensation expense the company recorded $ 43 million , $ 34 million , and $ 44 million of expense related to stock awards for the years ended december 31 , 2015 , 2014 , and 2013 , respectively . the company recorded $ 17 million , $ 13 million , and $ 17 million as a tax benefit related to stock awards and stock options for the years ended december 31 , 2015 , 2014 , and 2013 , respectively . the company recognized tax benefits for the years ended december 31 , 2015 , 2014 , and 2013 , of $ 41 million , $ 53 million , and $ 32 million , respectively , from the issuance of stock in settlement of stock awards , and $ 4 million , $ 5 million , and $ 4 million for the years ended december 31 , 2015 , 2014 , and 2013 , respectively , from the exercise of stock options . unrecognized compensation expense as of december 31 , 2015 , the company had less than $ 1 million of unrecognized compensation expense associated with rsrs granted in 2015 and 2014 , which will be recognized over a weighted average period of 1.0 year , and $ 25 million of unrecognized expense associated with rpsrs granted in 2015 , 2014 , and 2013 , which will be recognized over a weighted average period of 0.6 years . as of december 31 , 2015 , the company had no unrecognized compensation expense related to stock options . compensation expense for stock options was fully recognized as of december 31 , 2013 . 20 . unaudited selected quarterly data unaudited quarterly financial results for the years ended december 31 , 2015 and 2014 , are set forth in the following tables: .

Financial table:
( $ in millions except per share amounts ): sales and service revenues; year ended december 31 2015 1st qtr: $ 1570; year ended december 31 2015 2nd qtr ( 1 ): $ 1745; year ended december 31 2015 3rd qtr: $ 1800; year ended december 31 2015 4th qtr ( 2 ): $ 1905
( $ in millions except per share amounts ): operating income ( loss ); year ended december 31 2015 1st qtr: 156; year ended december 31 2015 2nd qtr ( 1 ): 269; year ended december 31 2015 3rd qtr: 200; year ended december 31 2015 4th qtr ( 2 ): 144
( $ in millions except per share amounts ): earnings ( loss ) before income taxes; year ended december 31 2015 1st qtr: 133; year ended december 31 2015 2nd qtr ( 1 ): 244; year ended december 31 2015 3rd qtr: 175; year ended december 31 2015 4th qtr ( 2 ): 80
( $ in millions except per share amounts ): net earnings ( loss ); year ended december 31 2015 1st qtr: 87; year ended december 31 2015 2nd qtr ( 1 ): 156; year ended december 31 2015 3rd qtr: 111; year ended december 31 2015 4th qtr ( 2 ): 50
( $ in millions except per share amounts ): dividends declared per share; year ended december 31 2015 1st qtr: $ 0.40; year ended december 31 2015 2nd qtr ( 1 ): $ 0.40; year ended december 31 2015 3rd qtr: $ 0.40; year ended december 31 2015 4th qtr ( 2 ): $ 0.50
( $ in millions except per share amounts ): basic earnings ( loss ) per share; year ended december 31 2015 1st qtr: $ 1.80; year ended december 31 2015 2nd qtr ( 1 ): $ 3.22; year ended december 31 2015 3rd qtr: $ 2.31; year ended december 31 2015 4th qtr ( 2 ): $ 1.07
( $ in millions except per share amounts ): diluted earnings ( loss ) per share; year ended december 31 2015 1st qtr: $ 1.79; year ended december 31 2015 2nd qtr ( 1 ): $ 3.20; year ended december 31 2015 3rd qtr: $ 2.29; year ended december 31 2015 4th qtr ( 2 ): $ 1.06

Additional report context:
( 1 ) in the second quarter of 2015 , the company recorded a $ 59 million goodwill impairment charge . during the same period , the company recorded $ 136 million of operating income as a result of the aon settlement . ( 2 ) in the fourth quarter of 2015 , the company recorded $ 16 million goodwill impairment and $ 27 million intangible asset impairment charges. .

Question: what is the total net income for the fiscal year of 2015?
Answer: 404