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)