Unrecognized Tax Benefits We recognize the benefits of tax return positions if we determine that the positions are “more-likely-than-not” to be sustained by the taxing authority. Interest and penalties accrued on unrecognized tax benefits are recorded as tax expense in the period incurred. The following table reflects changes in the unrecognized tax benefits (in thousands): Of the unrecognized tax benefits at December 28, 2019, $13.4 million would impact the effective tax rate if recognized. The amount of income taxes we pay is subject to ongoing audits by federal, state and foreign tax authorities which might result in proposed assessments. Our estimate for the potential outcome for any uncertain tax issue is judgmental in nature. However, we believe we have adequately provided for any reasonably foreseeable outcome related to those matters. Our future results may include favorable or unfavorable adjustments to our estimated tax liabilities in the period the assessments are made or resolved or when statutes of limitation on potential assessments expire. As of December 28, 2019, changes to our uncertain tax positions in the next 12 months that are reasonably possible are not expected to have a significant impact on our financial position or results of operations. At December 28, 2019, our tax years 2016 through 2019, 2015 through 2019 and 2014 through 2019, remain open for examination in the federal, state and foreign jurisdictions, respectively. However, to the extent allowed by law, the taxing authorities may have the right to examine prior periods where net operating losses and credits were generated and carried forward, and make adjustments up to the net operating loss and credit carryforward amounts. <table> <tbody> <tr><td></td><td></td><td>Fiscal Year Ended</td><td></td></tr> <tr><td></td><td>December 28, 2019</td><td>December 29, 2018</td><td>December 30, 2017</td></tr> <tr><td>Unrecognized tax benefit, beginning balance</td><td>$25,224</td><td>$18,296</td><td>$17,978</td></tr> <tr><td>Additions based on tax positions related to the current year</td><td>3,679</td><td>1,677</td><td>694</td></tr> <tr><td>Additions based on tax positions from prior years</td><td>—</td><td>5,332</td><td>—</td></tr> <tr><td>Reductions for tax positions of prior years</td><td>(5)</td><td>(7)</td><td>—</td></tr> <tr><td>Reductions due to lapse of the applicable statute of limitations</td><td>(98)</td><td>(74)</td><td>(376)</td></tr> <tr><td>Unrecognized tax benefit, ending balance</td><td>$28,800</td><td>$25,224</td><td>$18,296</td></tr> <tr><td>Interest and penalties recognized as a component of Provision (benefit) for income taxes</td><td>$59</td><td>$71</td><td>$67</td></tr> <tr><td>Interest and penalties accrued at period end</td><td>212</td><td>230</td><td>218</td></tr> </tbody> </table>

Question: If Unrecognized tax benefit, beginning balance in 2019 was 20,000 thousand, what would be the change from 2018 to 2019?
Answer: 1704

Question: If Additions based on tax positions related to the current year in 2019 was 2,000 thousand, what would be the average value from 2017-2019?
Answer: 1457

Question: Which year would have the highest Unrecognized tax benefit, ending balance if the value in 2019 was $26,000 thousand instead?
Answer: 2019