Table:
|  | December 29, 2019 | December 30,2018 | December 31, 2017 |
| --- | --- | --- | --- |
| Beginning balance of unrecognized tax benefits | $2,161 | $2,107 | $2,014 |
| Additions for tax positions related to the prior year | (46) | (2) | 16 |
| Additions for tax positions related to the current year | 88 | 125 | 77 |
| Lapse of statutes of limitations | (86) | (69) | — |
| Ending balance of unrecognized tax benefits | $2,117 | $2,161 | $2,107 |
Paragraphs:
Uncertain Tax Positions
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
Out of $2.1 million of unrecognized tax benefits, there are no unrecognized tax benefits that would result in a change in the Company's effective tax rate if recognized in future years. The accrued interest and penalties related to uncertain tax positions was not significant for December 29, 2019, December 30, 2018 and December 31, 2017.
The Company is not currently under tax examination and the Company’s historical net operating loss and credit carryforwards may be adjusted bythe Internal Revenue Service, and other tax authorities until the statute closes on the year in which such tax attributes are utilized. The Company estimates that its unrecognized tax benefits will not change significantly within the next twelve months.
The Company is subject to U.S. federal income tax as well as income taxes in many U.S. states and foreign jurisdictions in which the Company operates. The U.S. tax years from 1999 forward remain effectively open to examination due to the carryover of unused net operating losses and tax credits.
Question:
What is the average beginning balance of unrecognized tax benefits in 2018 and 2019?
Answer: ($2107 + $2161)/2  = 2134