Table:
($ in millions)

For the year ended December 31:	2019	2018	2017

Cost	$100	$82	$91

Selling, general and administrative	453	361	384

Research, development and engineering	126	67	59

Pre-tax stock-based compensation cost	679	510	534

Income tax benefits	(155)	(116)	(131)

Net stock-based compensation cost	$524	$393	$403

Could you analyze the table shown in the image and inform me about all the merged cell areas? Use the JSON {'top-left':(X1, Y1), 'bottom-right':(X2, Y2)} to represent each merged area, with (X1, Y1) as the (first row, first column) and (X2, Y2) as the (last row, last column). Note that the X1, Y1, X2, Y2 all start from 1.

This table does not contain any merged cells.