Table:
|  | December 27, 2019 | December 28, 2018 | December 29, 2017 |
| --- | --- | --- | --- |
| Statutory U.S. Federal tax | $6,805 | $5,847 | $6,443 |
| Differences due to: |  |  |  |
| State and local taxes, net of federal benefit | 2,078 | 1,906 | 1,112 |
| Change in valuation allowance | 95 | 523 | 289 |
| Impact of the Tax Act | — | — | (3,573) |
| Stock compensation | (676) | (197) | 162 |
| Other | (92) | (637) | (391) |
| Income tax expense | $8,210 | $7,442 | $4,042 |
Paragraphs:
Note 12 – Income Taxes
Income tax expense for the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017 differed from amounts computed using the statutory federal income tax rate due to the following reasons:
Question:
What is the change in valuation allowance for 2017?
Answer: 289