Table:
|  | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| Net sales | $— | $— | $1,407.9 |
| Income (loss) from discontinued operations before income taxes and equity method investment earnings | $— | $(0.3) | $172.3 |
| Income (loss) before income taxes and equity method investment earnings | — | (0.3) | 172.3 |
| Income tax expense (benefit) | 2.8 | (14.6) | 87.5 |
| Equity method investment earnings | — | — | 15.9 |
| Income (loss) from discontinued operations, net of tax . | (2.8) | 14.3 | 100.7 |
| Less: Net income attributable to noncontrolling interests . | — | — | 6.8 |
| Net income (loss) from discontinued operations attributable to Conagra Brands, Inc | $(2.8) | $14.3 | $93.9 |
Paragraphs:
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts) Lamb Weston Spinoff
On November 9, 2016, we completed the Spinoff of our Lamb Weston business. As of such date, we did not beneficially own any equity interest in Lamb Weston and no longer consolidated Lamb Weston into our financial results. The business results were previously reported in the Commercial segment. We reflected the results of this business as discontinued operations for all periods presented.
The summary comparative financial results of the Lamb Weston business through the date of the Spinoff, included within discontinued operations, were as follows:
During fiscal 2017, we incurred $74.8 million of expenses in connection with the Spinoff primarily related to professional fees and contract services associated with preparation of regulatory filings and separation activities. These expenses are reflected in income from discontinued operations. During fiscal 2019 and 2018, we recognized income tax expense of $2.8 million and an income tax benefit of $14.5 million, respectively, due to adjustments of the estimated deductibility of these costs.
In connection with the Spinoff, total assets of $2.28 billion and total liabilities of $2.98 billion (including debt of $2.46 billion) were transferred to Lamb Weston. As part of the consideration for the Spinoff, the Company received a cash payment from Lamb Weston in the amount of $823.5 million. See Note 4 for discussion of the debt-for-debt exchange related to the Spinoff.
We entered into a transition services agreement in connection with the Lamb Weston Spinoff and recognized $2.2 million and $4.2 million of income for the performance of services during fiscal 2018 and 2017, respectively, classified within SG&A expenses.
Question:
What did expenses in connection with the Spinoff primarily relate to in the fiscal year 2017?
Answer: professional fees and contract services associated with preparation of regulatory filings and separation activities