of exercise for stock options exercised or at period end for outstanding stock options , less the applicable exercise price . the company issued new shares to satisfy exercised stock options . compensation expense the company recorded $ 43 million , $ 34 million , and $ 44 million of expense related to stock awards for the years ended december 31 , 2015 , 2014 , and 2013 , respectively . the company recorded $ 17 million , $ 13 million , and $ 17 million as a tax benefit related to stock awards and stock options for the years ended december 31 , 2015 , 2014 , and 2013 , respectively . the company recognized tax benefits for the years ended december 31 , 2015 , 2014 , and 2013 , of $ 41 million , $ 53 million , and $ 32 million , respectively , from the issuance of stock in settlement of stock awards , and $ 4 million , $ 5 million , and $ 4 million for the years ended december 31 , 2015 , 2014 , and 2013 , respectively , from the exercise of stock options . unrecognized compensation expense as of december 31 , 2015 , the company had less than $ 1 million of unrecognized compensation expense associated with rsrs granted in 2015 and 2014 , which will be recognized over a weighted average period of 1.0 year , and $ 25 million of unrecognized expense associated with rpsrs granted in 2015 , 2014 , and 2013 , which will be recognized over a weighted average period of 0.6 years . as of december 31 , 2015 , the company had no unrecognized compensation expense related to stock options . compensation expense for stock options was fully recognized as of december 31 , 2013 . 20 . unaudited selected quarterly data unaudited quarterly financial results for the years ended december 31 , 2015 and 2014 , are set forth in the following tables: .

year ended december 31 2015 1st qtr: sales and service revenues: 1570
operating income ( loss ): 156
earnings ( loss ) before income taxes: 133
net earnings ( loss ): 87
dividends declared per share: 0.4
basic earnings ( loss ) per share: 1.8
diluted earnings ( loss ) per share: 1.79
year ended december 31 2015 2nd qtr ( 1 ): sales and service revenues: 1745
operating income ( loss ): 269
earnings ( loss ) before income taxes: 244
net earnings ( loss ): 156
dividends declared per share: 0.4
basic earnings ( loss ) per share: 3.22
diluted earnings ( loss ) per share: 3.2
year ended december 31 2015 3rd qtr: sales and service revenues: 1800
operating income ( loss ): 200
earnings ( loss ) before income taxes: 175
net earnings ( loss ): 111
dividends declared per share: 0.4
basic earnings ( loss ) per share: 2.31
diluted earnings ( loss ) per share: 2.29
year ended december 31 2015 4th qtr ( 2 ): sales and service revenues: 1905
operating income ( loss ): 144
earnings ( loss ) before income taxes: 80
net earnings ( loss ): 50
dividends declared per share: 0.5
basic earnings ( loss ) per share: 1.07
diluted earnings ( loss ) per share: 1.06

( 1 ) in the second quarter of 2015 , the company recorded a $ 59 million goodwill impairment charge . during the same period , the company recorded $ 136 million of operating income as a result of the aon settlement . ( 2 ) in the fourth quarter of 2015 , the company recorded $ 16 million goodwill impairment and $ 27 million intangible asset impairment charges. .

Questions:
what is the compensation expense the company recorded in 2015?
what about in 2014?
what is the total compensation expense the company recorded in 2015 and 2014?
what is the total expenses including 2013?
what is the average for three years?

Answers:
43
34
77
121
40.3