the committee's assessment of other elements of compensation provided to the named executive officer . the corporate and business unit goals and objectives vary by individual officers and include , among other things , corporate and business unit financial performance , capital expenditures , cost containment , safety , reliability , customer service , business development and regulatory matters . the use of "internal pay equity" in setting merit increases is limited to determining whether a change in an executive officer's role and responsibilities relative to other executive officers requires an adjustment in the officer's salary . the committee has not established any predetermined formula against which the base salary of one named executive officer is measured against another officer or employee . in 2008 , on the basis of the market data and other factors described above , merit-based salary increases for the named executive officers were approved in amounts ranging from 3.2 to 5.2 percent . in general these merit-based increases were consistent with the merit increase percentages approved with respect to named executive officers in the last two years ( excluding adjustments in salaries related to market factors , promotions or other changes in job responsibilities ) . the following table sets forth the 2007 base salaries for the named executive officers , the 2008 percentage increase and the resulting 2008 base salary . except as described below , changes in base salaries were effective in april of each of the years shown . named executive officer 2007 base salary percentage increase 2008 base salary .

Table: named executive officer 2007 base salary percentage increase 2008 base salary j . wayne leonard $ 1230000 5.0% ( 5.0 % ) $ 1291500 leo p . denault $ 600000 5.0% ( 5.0 % ) $ 630000 richard j . smith $ 622400 3.5% ( 3.5 % ) $ 645000 e . renae conley $ 392000 4.0% ( 4.0 % ) $ 407680 hugh t . mcdonald $ 311992 3.2% ( 3.2 % ) $ 322132 joseph f . domino $ 307009 3.5% ( 3.5 % ) $ 317754 roderick k . west $ 276000 13.75% ( 13.75 % ) $ 315000 theodore h . bunting jr . $ 325000 5.2% ( 5.2 % ) $ 341900 haley fisackerly $ 205004 32.9% ( 32.9 % ) $ 275000 carolyn shanks $ 307009 3.3% ( 3.3 % ) $ 317140 jay a . lewis $ 207000 3.24% ( 3.24 % ) $ 213707

in addition to the market-based and other factors described above , the following factors were considered by the committee with respect to the officers identified below : mr . leonard's salary was increased due to the personnel committee's assessment of , among other things , his strong performance as chief executive officer of entergy corporation , entergy corporation's financial and operational performance in 2007 and comparative market data on base salaries for chief executive officers . in may , 2008 , carolyn shanks resigned as ceo - entergy mississippi and accepted a conditional offer of employment at enexus energy corporation . upon her resignation , mr . fisackerly was promoted to president and ceo of entergy mississippi , and mr . fisackerly's salary was increased to reflect the increased responsibilities of his new position and comparative market and internal data for officers holding similar positions and performing similar responsibilities . in the third quarter of 2008 , mr . bunting took on the role of principal financial officer for the subsidiaries replacing mr . lewis in that position . in the third quarter of 2008 , mr . lewis assumed a position with enexus energy corporation . mr . west's salary was increased to reflect his performance as ceo - entergy new orleans , the strategic challenges facing entergy new orleans and the importance of retaining mr . west to manage these challenges and to retain internal competitiveness of mr . west's salary with officers in the company holding similar positions. .

Question: what is the difference between the highest and the lowest base salary in 2007?
Answer: 1024996
Calculation: subtract(1230000, 205004)