{"pre_text": ["american tower corporation and subsidiaries notes to consolidated financial statements 2014 ( continued ) company is currently unable to estimate the impact of the amount of such changes , if any , to previously recorded uncertain tax positions .", "a reconciliation of the beginning and ending amount of unrecognized tax benefits for the year ending december 31 , 2007 is as follows ( in thousands ) : ."], "post_text": ["during the year ended december 31 , 2007 , the company recorded penalties and tax-related interest income of $ 2.5 million and interest income from tax refunds of $ 1.5 million for the year ended december 31 , 2007 .", "as of december 31 , 2007 and january 1 , 2007 , the total unrecognized tax benefits included in other long-term liabilities in the consolidated balance sheets was $ 29.6 million and $ 34.3 million , respectively .", "as of december 31 , 2007 and january 1 , 2007 , the total amount of accrued income tax-related interest and penalties included in other long-term liabilities in the consolidated balance sheets was $ 30.7 million and $ 33.2 million , respectively .", "in the fourth quarter of 2007 , the company entered into a tax amnesty program with the mexican tax authority .", "as of december 31 , 2007 , the company had met all of the administrative requirements of the program , which enabled the company to recognize certain tax benefits .", "this was confirmed by the mexican tax authority on february 5 , 2008 .", "these benefits include a reduction of uncertain tax benefits of $ 5.4 million along with penalties and interest of $ 12.5 million related to 2002 , all of which reduced income tax expense .", "in connection with the above program , the company paid $ 6.7 million to the mexican tax authority as a settlement offer for other uncertain tax positions related to 2003 and 2004 .", "this offer is currently under review by the mexican tax authority ; the company cannot yet determine the specific timing or the amount of any potential settlement .", "during 2007 , the statute of limitations on certain unrecognized tax benefits lapsed , which resulted in a $ 0.7 million decrease in the liability for uncertain tax benefits , all of which reduced the income tax provision .", "the company files numerous consolidated and separate income tax returns , including u.s .", "federal and state tax returns and foreign tax returns in mexico and brazil .", "as a result of the company 2019s ability to carry forward federal and state net operating losses , the applicable tax years remain open to examination until three years after the applicable loss carryforwards have been used or expired .", "however , the company has completed u.s .", "federal income tax examinations for tax years up to and including 2002 .", "the company is currently undergoing u.s .", "federal income tax examinations for tax years 2004 and 2005 .", "additionally , it is subject to examinations in various u.s .", "state jurisdictions for certain tax years , and is under examination in brazil for the 2001 through 2006 tax years and mexico for the 2002 tax year .", "sfas no .", "109 , 201caccounting for income taxes , 201d requires that companies record a valuation allowance when it is 201cmore likely than not that some portion or all of the deferred tax assets will not be realized . 201d at december 31 , 2007 , the company has provided a valuation allowance of approximately $ 88.2 million , including approximately ."], "table": [["balance at january 1 2007", "$ 183953"], ["additions based on tax positions related to the current year", "2598"], ["additions for tax positions of prior years", "5412"], ["reductions for tax positions of prior years", "-120016 ( 120016 )"], ["cash advance in connection with proposed settlement", "-6682 ( 6682 )"], ["settlements with taxing authorities", "-5372 ( 5372 )"], ["reductions as a result of the lapse of statute of limitations", "-669 ( 669 )"], ["balance as of december 31 2007", "$ 59224"]], "table_ori": [["Balance at January 1, 2007", "$183,953"], ["Additions based on tax positions related to the current year", "2,598"], ["Additions for tax positions of prior years", "5,412"], ["Reductions for tax positions of prior years", "(120,016)"], ["Cash advance in connection with proposed settlement", "(6,682)"], ["Settlements with taxing authorities", "(5,372)"], ["Reductions as a result of the lapse of statute of limitations", "(669)"], ["Balance as of December 31, 2007", "$59,224"]]}

Question: as of december 31 , 2007 , interest and penalties were what percent of the total unrecognized tax benefits included in other long-term liabilities?
Evidence:
text_3: as of december 31 , 2007 and january 1 , 2007 , the total unrecognized tax benefits included in other long-term liabilities in the consolidated balance sheets was $ 29.6 million and $ 34.3 million , respectively .
text_4: as of december 31 , 2007 and january 1 , 2007 , the total amount of accrued income tax-related interest and penalties included in other long-term liabilities in the consolidated balance sheets was $ 30.7 million and $ 33.2 million , respectively .
Program: divide(30.7, 29.6)
Answer:
str_answer: 104%
exe_answer: 1.03716