The Company is currently under audit by the Internal Revenue Service and other major taxing jurisdictions around the world.
It is thus reasonably possible that significant changes in the gross balance of unrecognized tax benefits may occur within the next 12 months, but the Company does not expect such audits to result in amounts that would cause a significant change to its effective tax rate, other than the following items.
The Company is currently at IRS Appeals for the years 1999–2002.
One of the issues relates to the timing of the inclusion of interchange fees received by the Company relating to credit card purchases by its cardholders.
It is reasonably possible that within the next 12 months the Company can either reach agreement on this issue at Appeals or decide to litigate the issue.
This issue is presently being litigated by another company in a United States Tax Court case.
The gross uncertain tax position for this item at December 31, 2008 is $542 million.
Since this is a temporary difference, the only effect to the Company’s effective tax rate would be due to net interest and state tax rate differentials.
If the reserve were to be released, the tax benefit could be as much as $168 million.
In addition, the Company expects to conclude the IRS audit of its U. S.  federal consolidated income tax returns for the years 2003–2005 within the next 12 months.
The gross uncertain tax position at December 31, 2008 for the items expected to be resolved is approximately $350 million plus gross interest of $70 million.
The potential net tax benefit to continuing operations could be approximately $325 million.
The following are the major tax jurisdictions in which the Company and its affiliates operate and the earliest tax year subject to examination:
## Table 0 ##
Foreign pretax earnings approximated $10.3 billion in 2008, $9.1 billion in 2007, and $13.6 billion in 2006 ($5.1 billion, $0.7 billion and $0.9 billion of which, respectively, are in discontinued operations).
As a U. S.  corporation, Citigroup and its U. S.  subsidiaries are subject to U. S.  taxation currently on all foreign pretax earnings earned by a foreign branch.
Pretax earnings of a foreign subsidiary or affiliate are subject to U. S.  taxation when effectively repatriated.
The Company provides income taxes on the undistributed earnings of non-U.
S.  subsidiaries except to the extent that such earnings are indefinitely invested outside the United States.
At December 31, 2008, $22.8 billion of accumulated undistributed earnings of non-U.
S.  subsidiaries were indefinitely invested.
At the existing U. S.  federal income tax rate, additional taxes (net of U. S.  foreign tax credits) of $6.1 billion would have to be provided if such earnings were remitted currently.
The current year’s effect on the income tax expense from continuing operations is included in the Foreign income tax rate differential line in the reconciliation of the federal statutory rate to the Company’s effective income tax rate on the previous page.
Income taxes are not provided for on the Company’s savings bank base year bad debt reserves that arose before 1988 because under current U. S.  tax rules such taxes will become payable only to the extent such amounts are distributed in excess of limits prescribed by federal law.
At December 31, 2008, the amount of the base year reserves totaled approximately $358 million (subject to a tax of $125 million).
The Company has no valuation allowance on deferred tax assets at December 31, 2008 and December 31, 2007.
At December 31, 2008, the Company had a U. S.  foreign tax-credit carryforward of $10.5 billion, $0.4 billion whose expiry date is 2016, $5.3 billion whose expiry date is 2017 and $4.8 billion whose expiry date is 2018.
The Company has a U.
S federal consolidated net operating loss (NOL) carryforward of approximately $13 billion whose expiration date is 2028.
The Company also has a general business credit carryforward of $0.6 billion whose expiration dates are 2027-2028.
The Company has state and local net operating loss carryforwards of $16.2 billion and $4.9 billion in New York State and New York City, respectively.
This consists of $2.4 billion and $1.2 billion, whose expiration date is 2027 and $13.8 billion and $3.7 billion whose expiration date is 2028 and for which the Company has recorded a deferred-tax asset of $1.2 billion, along with less significant net operating losses in various other states for which the Company has recorded a deferred-tax asset of $399 million and which expire between 2012 and 2028.
In addition, the Company has recorded deferred-tax assets in APB 23 subsidiaries for foreign net operating loss carryforwards of $130 million (which expires in 2018) and $101 million (with no expiration).
Although realization is not assured, the Company believes that the realization of the recognized net deferred tax asset of $44.5 billion is more likely than not based on expectations as to future taxable income in the jurisdictions in which it operates and available tax planning strategies, as defined in SFAS 109, that could be implemented if necessary to prevent a carryforward from expiring.
The Company’s net deferred tax asset (DTA) of $44.5 billion consists of approximately $36.5 billion of net U. S.  federal DTAs, $4 billion of net state DTAs and $4 billion of net foreign DTAs.
Included in the net federal DTA of $36.5 billion are deferred tax liabilities of $4 billion that will reverse in the relevant carryforward period and may be used to support the DTA.
The major components of the U. S.  federal DTA are $10.5 billion in foreign tax-credit carryforwards, $4.6 billion in a net-operating-loss carryforward, $0.6 billion in a general-business-credit carryforward, $19.9 billion in net deductions that have not yet been taken on a tax return, and $0.9 billion in compensation deductions, which reduced Additional paid-in capital in January 2009 and for which SFAS 123(R) did not permit any adjustment to such DTA at December 31, 2008 because the related stock compensation was not yet deductible to the Company.
In general, Citigroup would need to generate approximately $85 billion of taxable income during the respective carryforward periods to fully realize its federal, state and local DTAs.
Additional Interest Rate Details Average Balances and Interest Rates鈥擜ssets(1)(2)(3)(4)
## Table 1 ##
(1) Net interest revenue includes the taxable equivalent adjustments related to the tax-exempt bond portfolio (based on the U. S.  federal statutory tax rate of 35%) of $462 million, $487 million and $498 million for 2016, 2015 and 2014, respectively.
(2) Interest rates and amounts include the effects of risk management activities associated with the respective asset categories.
(3) Monthly or quarterly averages have been used by certain subsidiaries where daily averages are unavailable.
(4) Detailed average volume, Interest revenue and Interest expense exclude Discontinued operations.
See Note 2 to the Consolidated Financial Statements.
(5) Average rates reflect prevailing local interest rates, including inflationary effects and monetary corrections in certain countries.
(6) Average volumes of securities borrowed or purchased under agreements to resell are reported net pursuant to ASC 210-20-45.
However, Interest revenue excludes the impact of ASC 210-20-45.
(7) The fair value carrying amounts of derivative contracts are reported net, pursuant to ASC 815-10-45, in Non-interest-earning assets and Other non-interest bearing liabilities.
(8) Interest expense on Trading account liabilities of ICG is reported as a reduction of Interest revenue.
Interest revenue and Interest expense on cash collateral positions are reported in interest on Trading account assets and Trading account liabilities, respectively.
(9) Includes cash-basis loans.
(10) Includes brokerage receivables.
disclosures previously required by SFAS 141, better defines the acquirer and the acquisition date in a business combination, and establishes principles for recognizing and measuring the assets acquired (including goodwill), the liabilities assumed and any noncontrolling interests in the acquired business.
SFAS 141(R) also requires an acquirer to record an adjustment to income tax expense for changes in valuation allowances or uncertain tax positions related to acquired businesses.
SFAS 141(R) is effective for all business combinations with an acquisition date in the first annual period following December 15, 2008; early adoption is not permitted.
We will apply the provisions of SFAS 141(R) when applicable.
In December 2007, the FASB issued SFAS No.160, “Noncontrolling Interests in Consolidated Financial Statements—an amendment of ARB No.51” (“SFAS 160”).
SFAS 160 requires that noncontrolling (or minority) interests in subsidiaries be reported in the equity section of our balance sheet, rather than in a mezzanine section of the balance sheet between liabilities and equity.
SFAS 160 also changes the manner in which the net income of the subsidiary is reported and disclosed in the controlling company's income statement.
SFAS 160 also establishes guidelines for accounting for changes in ownership percentages and for deconsolidation.
SFAS 160 is effective for financial statements for fiscal years beginning on or after December 1, 2008, and interim periods within those years.
As of February 29, 2008, we did not hold any noncontrolling interests in subsidiaries.
In March 2008, the FASB issued SFAS No.161, “Disclosures about Derivative Instruments and Hedging Activities – an amendment of FASB Statement No.133” (“SFAS 161”), which expands the disclosure requirements about an entity’s derivative instruments and hedging activities.
SFAS 161 requires that objectives for using derivative instruments and related hedged activities be disclosed in terms of the underlying risk that the entity is intending to manage and in terms of accounting designation.
The fair values of derivative instruments and related hedged activities and their gains are to be disclosed in tabular format showing both the derivative positions existing at period end and the effect of using derivatives during the reporting period.
Any credit-risk-related contingent features are to be disclosed and are to include information on the potential effect on an entity’s liquidity from using derivatives.
Finally, SFAS 161 requires cross-referencing within the notes to enable users of financial statements to better locate information about derivative instruments.
These expanded disclosure requirements are required for every annual and interim reporting period for which a balance sheet and statement of earnings are presented.
SFAS 161 is effective for fiscal years beginning after November 15, 2008, with early application encouraged.
We will be required to adopt SFAS 161 as of March 1, 2009.17.
SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)
## Table 2 ##
(In thousands except

Tables referenced above, in order (Table 0 first):
<table><tr><td>Jurisdiction</td><td>Tax year</td></tr><tr><td>United States</td><td>2003</td></tr><tr><td>Mexico</td><td>2006</td></tr><tr><td>New York State and City</td><td>2005</td></tr><tr><td>United Kingdom</td><td>2007</td></tr><tr><td>Germany</td><td>2000</td></tr><tr><td>Korea</td><td>2005</td></tr><tr><td>Japan</td><td>2006</td></tr><tr><td>Brazil</td><td>2004</td></tr></table>
<table><tr><td></td><td colspan="3">Average volume</td><td colspan="3">Interest revenue</td><td colspan="3">% Average rate</td></tr><tr><td>In millions of dollars, except rates</td><td>2016</td><td>2015</td><td>2014</td><td>2016</td><td>2015</td><td>2014</td><td>2016</td><td>2015</td><td>2014</td></tr><tr><td>Assets</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Deposits with banks<sup>-5</sup></td><td>$131,925</td><td>$133,853</td><td>$161,741</td><td>$971</td><td>$727</td><td>$959</td><td>0.74%</td><td>0.54%</td><td>0.59%</td></tr><tr><td>Federal funds sold and securities borrowed or purchased under agreements to resell<sup>-6</sup></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>In U.S. offices</td><td>$147,734</td><td>$150,340</td><td>$153,703</td><td>$1,483</td><td>$1,215</td><td>$1,034</td><td>1.00%</td><td>0.81%</td><td>0.67%</td></tr><tr><td>In offices outside the U.S.<sup>-5</sup></td><td>85,142</td><td>84,013</td><td>101,184</td><td>1,060</td><td>1,301</td><td>1,332</td><td>1.24</td><td>1.55</td><td>1.32</td></tr><tr><td>Total</td><td>$232,876</td><td>$234,353</td><td>$254,887</td><td>$2,543</td><td>$2,516</td><td>$2,366</td><td>1.09%</td><td>1.07%</td><td>0.93%</td></tr><tr><td>Trading account assets<sup>-7(8)</sup></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>In U.S. offices</td><td>$103,610</td><td>$113,475</td><td>$113,716</td><td>$3,791</td><td>$3,945</td><td>$3,471</td><td>3.66%</td><td>3.48%</td><td>3.05%</td></tr><tr><td>In offices outside the U.S.<sup>-5</sup></td><td>94,603</td><td>96,333</td><td>113,563</td><td>2,095</td><td>2,140</td><td>2,540</td><td>2.21</td><td>2.22</td><td>2.24</td></tr><tr><td>Total</td><td>$198,213</td><td>$209,808</td><td>$227,279</td><td>$5,886</td><td>$6,085</td><td>$6,011</td><td>2.97%</td><td>2.90%</td><td>2.64%</td></tr><tr><td>Investments</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>In U.S. offices</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Taxable</td><td>$225,764</td><td>$214,683</td><td>$188,909</td><td>$3,980</td><td>$3,812</td><td>$3,285</td><td>1.76%</td><td>1.78%</td><td>1.74%</td></tr><tr><td>Exempt from U.S. income tax</td><td>19,079</td><td>20,034</td><td>20,383</td><td>693</td><td>443</td><td>626</td><td>3.63</td><td>2.21</td><td>3.07</td></tr><tr><td>In offices outside the U.S.<sup>-5</sup></td><td>106,159</td><td>102,374</td><td>113,182</td><td>3,157</td><td>3,071</td><td>3,627</td><td>2.97</td><td>3.00</td><td>3.20</td></tr><tr><td>Total</td><td>$351,002</td><td>$337,091</td><td>$322,474</td><td>$7,830</td><td>$7,326</td><td>$7,538</td><td>2.23%</td><td>2.17%</td><td>2.34%</td></tr><tr><td>Loans (net of unearned income)<sup>(9)</sup></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>In U.S. offices</td><td>$360,957</td><td>$354,434</td><td>$361,773</td><td>$24,240</td><td>$25,082</td><td>$26,076</td><td>6.72%</td><td>7.08%</td><td>7.21%</td></tr><tr><td>In offices outside the U.S.<sup>-5</sup></td><td>262,715</td><td>273,064</td><td>296,666</td><td>15,578</td><td>15,465</td><td>18,723</td><td>5.93</td><td>5.66</td><td>6.31</td></tr><tr><td>Total</td><td>$623,672</td><td>$627,498</td><td>$658,439</td><td>$39,818</td><td>$40,547</td><td>$44,799</td><td>6.38%</td><td>6.46%</td><td>6.80%</td></tr><tr><td>Other interest-earning assets<sup>-10</sup></td><td>$56,398</td><td>$63,209</td><td>$48,954</td><td>$1,029</td><td>$1,839</td><td>$507</td><td>1.82%</td><td>2.91%</td><td>1.04%</td></tr><tr><td>Total interest-earning assets</td><td>$1,594,086</td><td>$1,605,812</td><td>$1,673,774</td><td>$58,077</td><td>$59,040</td><td>$62,180</td><td>3.64%</td><td>3.68%</td><td>3.71%</td></tr><tr><td>Non-interest-earning assets<sup>-7</sup></td><td>$214,642</td><td>$218,025</td><td>$223,141</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Total assets from discontinued operations</td><td>—</td><td>—</td><td>—</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Total assets</td><td>$1,808,728</td><td>$1,823,837</td><td>$1,896,915</td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>
<table><tr><td>(In thousands except per share data)</td><td>First Quarter 2008</td><td>Second Quarter 2008</td><td>Third Quarter 2008</td><td>Fourth Quarter 2008</td><td>Fiscal Year 2008</td></tr><tr><td>Net sales and operating revenues</td><td>$2,147,134</td><td>$2,122,530</td><td>$1,885,300</td><td>$2,044,607</td><td>$8,199,571</td></tr><tr><td>Gross profit</td><td>$284,221</td><td>$288,194</td><td>$242,883</td><td>$257,127</td><td>$1,072,425</td></tr><tr><td>CarMax Auto Financeincome (loss)</td><td>$37,068</td><td>$33,412</td><td>$16,347</td><td>$-962</td><td>$85,865</td></tr><tr><td>Selling, general andadministrative expenses</td><td>$213,814</td><td>$214,196</td><td>$210,508</td><td>$219,854</td><td>$858,372</td></tr><tr><td>Net earnings</td><td>$65,355</td><td>$64,995</td><td>$29,846</td><td>$21,829</td><td>$182,025</td></tr><tr><td>Net earnings per share:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Basic</td><td>$0.30</td><td>$0.30</td><td>$0.14</td><td>$0.10</td><td>$0.84</td></tr><tr><td>Diluted</td><td>$0.30</td><td>$0.29</td><td>$0.14</td><td>$0.10</td><td>$0.83</td></tr></table>

Question: What is the sum of Selling, general andadministrative expenses of Second Quarter 2008, Deposits with banks of Average volume 2015, and Total In U.S. offices of Interest revenue 2015 ?
Answer: 355375
Reasoning program: add(214196.0,133853.0), add(#0,7326.0)