Table:
|  | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| Amount computed using statutory rate | $841 | $2,122 | $(1,078) |
| Net change in valuation allowance for net deferred tax assets | (459) | (367) | 10,058 |
| AMT and other | — | (191) | 20 |
| Foreign rate differential | 664 | 22 | (169) |
| Non-deductible items | (151) | (276) | (370) |
| State income tax | (370) | 50 | (34) |
| Impact of tax reform on deferred taxes | — | (4,901) | — |
| Research and development credits | 1,694 | 475 | 2,494 |
| Foreign income tax | (494) | — | — |
| Stock compensation, net | 1,539 | — | — |
| Income tax benefit (provision) | $3,264 | $(3,066) | $10,921 |
Paragraphs:
Income Tax Provision Reconciliation
The difference between the income tax benefit (provision) and income taxes computed using the U.S. federal income tax rate was as follows for the years ended September 30, 2019, 2018, and 2017 (amounts shown in thousands):
Question:
Which year has the highest income tax benefit? 
Answer: Because 10,921>3,264>-3,066, the answer is: 2017.