Table:
|  | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| Balance at beginning of year | $112.2 | $114.8 | $136.7 |
| Acquired balances | 15.5 | — | — |
| Additions for tax benefits related to the current year | 9.4 | 7.4 | 23.6 |
| Additions for tax benefits of prior years | 8.0 | 2.8 | 4.7 |
| Reductions for tax benefits of prior years | (0.2) | (1.9) | (1.6) |
| Lapse of statute | (8.2) | (10.9) | (16.3) |
| Settlements | (6.7) | — | (4.9) |
| Change in rate due to U.S. Tax Reform | — | — | (27.4) |
| Balance at end of year | $130.0 | $112.2 | $114.8 |
Paragraphs:
The activity for unrecognized gross tax benefits is as follows (in millions):
Included in the December 31, 2019 balance of $130.0 million is $97.2 million related to unrecognized tax benefits that, if recognized, would impact the annual effective tax rate. Also included in the balance of unrecognized tax benefits as of December 31, 2019 is $32.8 million of benefit that, if recognized, would result in adjustments to other tax accounts, primarily deferred taxes.
Although the Company cannot predict the timing of resolution with taxing authorities, if any, the Company believes it is reasonably possible that its unrecognized tax benefits will be reduced by $1.5 million in the next 12 months due to settlement with tax authorities or expiration of the applicable statute of limitations. The Company did not recognize any additional tax benefit or expense for interest and penalties during the year ended December 31, 2019.
The Company recognized approximately $0.8 million of tax benefit and $1.5 million of tax expense for interest and penalties during the years ended December 31, 2018 and 2017, respectively. The Company had approximately $5.1 million, $5.1 million, and $5.9 million of accrued interest and penalties at December 31, 2019, 2018, and 2017, respectively. The Company recognizes interest and penalties accrued in relation to unrecognized tax benefits in tax expense.
Tax years prior to 2016 are generally not subject to examination by the IRS except for items involving tax attributes that have been carried forward to tax years whose statute of limitations remains open. The Company is not currently under IRS examination. For state returns, the Company is generally not subject to income tax examinations for years prior to 2015.
The Company is also subject to routine examinations by various foreign tax jurisdictions in which it operates. With respect to jurisdictions outside the United States, the Company's subsidiaries are generally no longer subject to income tax audits for years prior to 2009. The Company is currently under audit in the following jurisdictions including, but not limited to, Canada, China, the Czech Republic, the Philippines, Singapore and the United Kingdom.
Question:
What is the average Additions for tax benefits related to the current year for December 31, 2018 and 2019?
Answer: (9.4+7.4) / 2 = 8.4