Table:
|  | For the Years Ended December 31, |  |
| --- | --- | --- |
|  | 2019 | 2018 |
| Current: |  |  |
| Federal | $ (27) | $ (13 ) |
| State and local | 276 | 249 |
| Total current | 249 | 236 |
| Deferred | 533 | (461) |
| Provision (benefit) for income taxes | $ 782 | $ (225) |
Paragraphs:
Note 10 – Income taxes
The provision (benefit) for income taxes consists of the following:
Question:
What is the change in provision (benefit) for state and local income taxes between 2018 and 2019?
Answer: 276-249 = 27