{"pre_text": ["visa inc .", "notes to consolidated financial statements 2014 ( continued ) september 30 , 2016 note 16 2014share-based compensation 2007 equity incentive compensation plan the company 2019s 2007 equity incentive compensation plan , or the eip , authorizes the compensation committee of the board of directors to grant non-qualified stock options ( 201coptions 201d ) , restricted stock awards ( 201crsas 201d ) , restricted stock units ( 201crsus 201d ) and performance-based shares to its employees and non-employee directors , for up to 236 million shares of class a common stock .", "shares available for award may be either authorized and unissued or previously issued shares subsequently acquired by the company .", "the eip will continue to be in effect until all of the common stock available under the eip is delivered and all restrictions on those shares have lapsed , unless the eip is terminated earlier by the company 2019s board of directors .", "in january 2016 , the company 2019s board of directors approved an amendment of the eip effective february 3 , 2016 , such that awards may be granted under the plan until january 31 , 2022 .", "share-based compensation cost is recorded net of estimated forfeitures on a straight-line basis for awards with service conditions only , and on a graded-vesting basis for awards with service , performance and market conditions .", "the company 2019s estimated forfeiture rate is based on an evaluation of historical , actual and trended forfeiture data .", "for fiscal 2016 , 2015 and 2014 , the company recorded share-based compensation cost related to the eip of $ 211 million , $ 184 million and $ 172 million , respectively , in personnel on its consolidated statements of operations .", "the related tax benefits were $ 62 million , $ 54 million and $ 51 million for fiscal 2016 , 2015 and 2014 , respectively .", "the amount of capitalized share-based compensation cost was immaterial during fiscal 2016 , 2015 and all per share amounts and number of shares outstanding presented below reflect the four-for-one stock split that was effected in the second quarter of fiscal 2015 .", "see note 14 2014stockholders 2019 equity .", "options options issued under the eip expire 10 years from the date of grant and primarily vest ratably over 3 years from the date of grant , subject to earlier vesting in full under certain conditions .", "during fiscal 2016 , 2015 and 2014 , the fair value of each stock option was estimated on the date of grant using a black-scholes option pricing model with the following weighted-average assumptions: ."], "post_text": ["( 1 ) this assumption is based on the company 2019s historical option exercises and those of a set of peer companies that management believes is generally comparable to visa .", "the company 2019s data is weighted based on the number of years between the measurement date and visa 2019s initial public offering as a percentage of the options 2019 contractual term .", "the relative weighting placed on visa 2019s data and peer data in fiscal 2016 was approximately 77% ( 77 % ) and 23% ( 23 % ) , respectively , 67% ( 67 % ) and 33% ( 33 % ) in fiscal 2015 , respectively , and 58% ( 58 % ) and 42% ( 42 % ) in fiscal 2014 , respectively. ."], "table": [["", "2016", "2015", "2014"], ["expected term ( in years ) ( 1 )", "4.35", "4.55", "4.80"], ["risk-free rate of return ( 2 )", "1.5% ( 1.5 % )", "1.5% ( 1.5 % )", "1.3% ( 1.3 % )"], ["expected volatility ( 3 )", "21.7% ( 21.7 % )", "22.0% ( 22.0 % )", "25.2% ( 25.2 % )"], ["expected dividend yield ( 4 )", "0.7% ( 0.7 % )", "0.8% ( 0.8 % )", "0.8% ( 0.8 % )"], ["fair value per option granted", "$ 15.01", "$ 12.04", "$ 11.03"]], "table_ori": [["", "2016", "2015", "2014"], ["Expected term (in years)<sup>(1)</sup>", "4.35", "4.55", "4.80"], ["Risk-free rate of return<sup>(2)</sup>", "1.5%", "1.5%", "1.3%"], ["Expected volatility<sup>(3)</sup>", "21.7%", "22.0%", "25.2%"], ["Expected dividend yield<sup>(4)</sup>", "0.7%", "0.8%", "0.8%"], ["Fair value per option granted", "$15.01", "$12.04", "$11.03"]]}

Question: what is the percent change in fair value per option granted from 2015 to 2016?
Evidence:
table_5: the fair value per option granted of 2016 is $ 15.01 ; the fair value per option granted of 2015 is $ 12.04 ; the fair value per option granted of 2014 is $ 11.03 ;
Program: subtract(15.01, 12.04)
Answer:
str_answer: 24.7%
exe_answer: 2.97