{"pre_text": ["notes to consolidated financial statements ( continued ) note 7 2014income taxes ( continued ) as of september 30 , 2006 , the company has state and foreign tax loss and state credit carryforwards , the tax effect of which is $ 55 million .", "certain of those carryforwards , the tax effect of which is $ 12 million , expire between 2016 and 2019 .", "a portion of these carryforwards was acquired from the company 2019s previous acquisitions , the utilization of which is subject to certain limitations imposed by the internal revenue code .", "the remaining benefits from tax losses and credits do not expire .", "as of september 30 , 2006 and september 24 , 2005 , a valuation allowance of $ 5 million was recorded against the deferred tax asset for the benefits of state operating losses that may not be realized .", "management believes it is more likely than not that forecasted income , including income that may be generated as a result of certain tax planning strategies , together with the tax effects of the deferred tax liabilities , will be sufficient to fully recover the remaining deferred tax assets .", "a reconciliation of the provision for income taxes , with the amount computed by applying the statutory federal income tax rate ( 35% ( 35 % ) in 2006 , 2005 , and 2004 ) to income before provision for income taxes , is as follows ( in millions ) : 2006 2005 2004 as restated ( 1 ) as restated ( 1 ) ."], "post_text": ["( 1 ) see note 2 , 201crestatement of consolidated financial statements . 201d the company 2019s income taxes payable has been reduced by the tax benefits from employee stock options .", "the company receives an income tax benefit calculated as the difference between the fair market value of the stock issued at the time of the exercise and the option price , tax effected .", "the net tax benefits from employee stock option transactions were $ 419 million , $ 428 million ( as restated ( 1 ) ) , and $ 83 million ( as restated ( 1 ) ) in 2006 , 2005 , and 2004 , respectively , and were reflected as an increase to common stock in the consolidated statements of shareholders 2019 equity. ."], "table": [["", "2006", "2005 as restated ( 1 )", "2004 as restated ( 1 )"], ["computed expected tax", "$ 987", "$ 633", "$ 129"], ["state taxes net of federal effect", "86", "-19 ( 19 )", "-5 ( 5 )"], ["indefinitely invested earnings of foreign subsidiaries", "-224 ( 224 )", "-98 ( 98 )", "-31 ( 31 )"], ["nondeductible executive compensation", "11", "14", "12"], ["research and development credit net", "-12 ( 12 )", "-26 ( 26 )", "-5 ( 5 )"], ["other items", "-19 ( 19 )", "-24 ( 24 )", "4"], ["provision for income taxes", "$ 829", "$ 480", "$ 104"], ["effective tax rate", "29% ( 29 % )", "27% ( 27 % )", "28% ( 28 % )"]], "table_ori": [["", "2006", "2005  As Restated (1)", "2004  As Restated (1)"], ["Computed expected tax", "$987", "$633", "$129"], ["State taxes, net of federal effect", "86", "(19)", "(5)"], ["Indefinitely invested earnings of foreign subsidiaries", "(224)", "(98)", "(31)"], ["Nondeductible executive compensation", "11", "14", "12"], ["Research and development credit, net", "(12)", "(26)", "(5)"], ["Other items", "(19)", "(24)", "4"], ["Provision for income taxes", "$829", "$480", "$104"], ["Effective tax rate", "29%", "27%", "28%"]]}

Question: what was the lowest effective tax rate in the three year period?
Evidence:
table_8: the effective tax rate of 2006 is 29% ( 29 % ) ; the effective tax rate of 2005 as restated ( 1 ) is 27% ( 27 % ) ; the effective tax rate of 2004 as restated ( 1 ) is 28% ( 28 % ) ;
Program: table_min(effective tax rate, none)
Answer:
str_answer: 27%
exe_answer: 0.27