Table:
Year Ended

January 3, 2020	December 28, 2018	December 29, 2017

(in millions)

Amount computed at the statutory federal income tax rate	$182	$128	$138

State income taxes, net of federal tax benefit	22	10	31

Excess tax benefits from stock-based compensation	(11)	(9)	(12)

Research and development credits	(11)	(9)	(7)

Change in valuation allowance for deferred tax assets	6	(49)	7

Stock basis in subsidiary held for sale	5	(16)	—

Change in accruals for uncertain tax positions	4	1	—

Dividends paid to employee stock ownership plan	(2)	(2)	(4)

Impact of foreign operations	2	—	(4)

Taxable conversion of a subsidiary	—	(17)	—

Change in statutory federal tax rate	—	(10)	(125)

Capitalized transaction costs	—	—	9

Other	(1)	1	(4)

Total	$196	$28	$29

Effective income tax rate	22.6%	4.6%	7.4%

row 3
row 7
Extract the contents of cells in the above rows, identified by row indices. Output the cell values in a row as JSON in the format {"row_id":"<row index>", "cell_list":"<a list of cells in this row>"}, e.g., {"row_id":"3", "cell_list": ["123.89", "News gathering", "selected tools"]}.

The cell values of target rows are as follows:
For row 3: {"row_id": "3", "cell_list": ['', '', '(in millions)', '']}
For row 7: {"row_id": "7", "cell_list": ['Research and development credits', '(11)', '(9)', '(7)']}