Table:
|  |  | Three Months Ended |  |
| --- | --- | --- | --- |
|  | December 31, 2019 | September 29, 2019 | December 31, 2018 |
|  |  | (Unaudited, in millions) |  |
| Income tax expense | $(62) | $(28) | $(28) |
Paragraphs:
During the fourth and third quarters of 2019 and the fourth quarter of 2018, we recorded an income tax expense of $62 million, $28 million and $28 million, respectively, reflecting (i) in the third quarter of 2019 the estimated annual effective tax rate in each of our jurisdictions, applied to the consolidated results before taxes in the third quarter of 2019 and (ii) in both fourth quarters the actual tax charges and benefits in each jurisdiction as well as the true-up of tax provisions based upon the most updated visibility on open tax matters in several jurisdictions. and (ii) in both fourth quarters the actual tax charges and benefits in each jurisdiction as well as the true-up of tax provisions based upon the most updated visibility on open tax matters in several jurisdictions. and (ii) in both fourth quarters the actual tax charges and benefits in each jurisdiction as well as the true-up of tax provisions based upon the most updated visibility on open tax matters in several jurisdictions.
Income tax expense
Question:
What is the average Income tax expense for the period December 31, 2019 and 2018?
Answer: (62+28) / 2 = 45