NON-GAAP FINANCIAL MEASURES Non-GAAP operating income, net income, and diluted EPS are non-GAAP financial measures which exclude the net tax impact of transfer of intangible properties, the net tax impact of the TCJA, and restructuring expenses. We believe these non-GAAP measures aid investors by providing additional insight into our operational performance and help clarify trends affecting our business. For comparability of reporting, management considers non-GAAP measures in conjunction with GAAP financial results in evaluating business performance. These non-GAAP financial measures presented should not be considered a substitute for, or superior to, the measures of financial performance prepared in accordance with GAAP. The following table reconciles our financial results reported in accordance with GAAP to non-GAAP financial results: * Not meaningful. <table> <tbody> <tr><td>(In millions, except percentages and per share amounts)</td><td>2019</td><td>2018</td><td>2017</td><td>Percentage Change 2019 Versus 2018</td><td>Percentage Change 2018 Versus 2017</td></tr> <tr><td>Operating income</td><td>$42,959</td><td>$35,058</td><td>$ 29,025</td><td>23%</td><td>21%</td></tr> <tr><td>Net tax impact of transfer of intangible properties</td><td>0</td><td>0</td><td>0</td><td>*</td><td>*</td></tr> <tr><td>Net impact of the TCJA</td><td>0</td><td>0</td><td>0</td><td>*</td><td>*</td></tr> <tr><td>Restructuring expenses</td><td>0</td><td>0</td><td>306</td><td>*</td><td>*</td></tr> <tr><td>Non-GAAP operating income</td><td>$42,959</td><td>$35,058</td><td>$ 29,331</td><td>23%</td><td>20%</td></tr> <tr><td>Net income</td><td>$39,240</td><td>$16,571</td><td>$ 25,489</td><td>137%</td><td>(35)%</td></tr> <tr><td>Net tax impact of transfer of intangible properties</td><td>(2,567)</td><td>0</td><td>0</td><td>*</td><td>*</td></tr> <tr><td>Net tax impact of the TCJA</td><td>157</td><td>13,696</td><td>0</td><td></td><td></td></tr> <tr><td>Restructuring expenses</td><td>0</td><td>0</td><td>243</td><td>*</td><td>*</td></tr> <tr><td>Non-GAAP net income</td><td>$36,830</td><td>$30,267</td><td>$ 25,732</td><td>22%</td><td>18%</td></tr> <tr><td>Diluted earnings per share</td><td>$5.06</td><td>$2.13</td><td>$ 3.25</td><td>138%</td><td>(34)%</td></tr> <tr><td>Net tax impact of transfer of intangible properties</td><td>(0.33)</td><td>0</td><td>0</td><td>*</td><td>*</td></tr> <tr><td>Net tax impact of the TCJA</td><td>0.02</td><td>1.75</td><td>0</td><td>*</td><td>*</td></tr> <tr><td>Restructuring expenses</td><td>0</td><td>0</td><td>0.04</td><td>*</td><td>*</td></tr> <tr><td>Non-GAAP diluted earnings per share</td><td>$4.75</td><td>$3.88</td><td>$ 3.29</td><td>22%</td><td>18%</td></tr> <tr><td>* not meaningful</td><td></td><td></td><td></td><td></td><td></td></tr> </tbody> </table>

Question: What was the average operating income for the 3 year period from 2017 to 2019, if the operating income for 2019 was actually $40,000 million?
Answer: 34694.33

Question: What is the average non-GAAP net income for the 3 year period from 2017 to 2019, if the non-GAAP net income in 2019 is now $34,000 million??
Answer: 29999.67

Question: What is the percentage change in operating income from 2017 to 2019, if the operating income in 2019 was $35,000 million?
Answer: 20.59