ventas , inc . notes to consolidated financial statements 2014 ( continued ) we have a combined nol carryforward of $ 66.5 million at december 31 , 2007 related to the trs entities and an nol carryforward reported by the reit of $ 88.6 million . these amounts can be used to offset future taxable income ( and/or taxable income for prior years if audits of any prior year 2019s return determine that amounts are owed ) , if any . the reit will be entitled to utilize nols and tax credit carryforwards only to the extent that reit taxable income exceeds our deduction for dividends paid . the nol carryforwards begin to expire in 2024 with respect to the trs entities and in 2018 for the reit . as a result of the uncertainties relating to the ultimate utilization of existing reit nols , no net deferred tax benefit has been ascribed to reit nol carryforwards as of december 31 , 2007 and 2006 . the irs may challenge our entitlement to these tax attributes during its review of the tax returns for the previous tax years . we believe we are entitled to these tax attributes , but we cannot assure you as to the outcome of these matters . on january 1 , 2007 , we adopted fin 48 . as a result of applying the provisions of fin 48 , we recognized no change in the liability for unrecognized tax benefits , and no adjustment in accumulated earnings as of january 1 , 2007 . our policy is to recognize interest and penalties related to unrecognized tax benefits in income tax expense . the following table summarizes the activity related to our unrecognized tax benefits ( in thousands ) : .

Table: balance as of january 1 2007 $ 2014 additions to tax positions related to the current year 9384 balance as of december 31 2007 $ 9384

included in the unrecognized tax benefits of $ 9.4 million at december 31 , 2007 was $ 9.4 million of tax benefits that , if recognized , would reduce our annual effective tax rate . we accrued no potential penalties and interest related to the unrecognized tax benefits during 2007 , and in total , as of december 31 , 2007 , we have recorded no liability for potential penalties and interest . we expect our unrecognized tax benefits to increase by $ 2.7 million during 2008 . note 13 2014commitments and contingencies assumption of certain operating liabilities and litigation as a result of the structure of the sunrise reit acquisition , we may be subject to various liabilities of sunrise reit arising out of the ownership or operation of the sunrise reit properties prior to the acquisition . if the liabilities we have assumed are greater than expected , or if there are obligations relating to the sunrise reit properties of which we were not aware at the time of completion of the sunrise reit acquisition , such liabilities and/or obligations could have a material adverse effect on us . in connection with our spin off of kindred in 1998 , kindred agreed , among other things , to assume all liabilities and to indemnify , defend and hold us harmless from and against certain losses , claims and litigation arising out of the ownership or operation of the healthcare operations or any of the assets transferred to kindred in the spin off , including without limitation all claims arising out of the third-party leases and third-party guarantees assigned to and assumed by kindred at the time of the spin off . under kindred 2019s plan of reorganization , kindred assumed and agreed to fulfill these obligations . the total aggregate remaining minimum rental payments under the third-party leases was approximately $ 16.0 million as of december 31 , 2007 , and we believe that we had no material exposure under the third-party guarantees . similarly , in connection with provident 2019s acquisition of certain brookdale-related and alterra-related entities in 2005 and our subsequent acquisition of provident , brookdale and alterra agreed , among other things .

Question: what is the anticipated growth rate of the unrecognized tax benefits in 2008
Answer: 28.7%
Calculation: divide(2.7, 9.4)
Explanation: the growth rate is the change divided by the original amount