Table:
| Year Ended December 31 |  |  |
| --- | --- | --- |
|  | 2019 | 2018 |
| Income tax benefit at federal statutory rate | $(2,928) | $(1,692) |
| Increase (decrease) resulting from: |  |  |
| State tax benefit, net of federal tax effect | (437) | (184) |
| Effect of change in state tax rate | (26) | 146 |
| Change in valuation allowance | 3,341 | (8,474) |
| Expirations of net operating losses and application of IRC 382 limitation | 7 | 9,939 |
| Adjustments to deferreds | (29) | 321 |
| Other | 72 | (11) |
| Income tax expense | $          - | $           45 |
Paragraphs:
Reconciliations between the amounts computed by applying the U.S. federal statutory tax rate to loss before income taxes, and income tax expense (benefit) follows (in thousands):
We determined no material liabilities related to uncertain income tax positions existed as of December 31, 2019 or 2018, based on our analysis of tax positions taken on income tax returns filed. Although we believe the amounts reflected in our tax returns substantially comply with applicable U.S. federal, state, and foreign tax regulations, the respective taxing authorities may take contrary positions based on their interpretation of the law. A tax position successfully challenged by a taxing authority could result in an adjustment to our provision or benefit for income taxes in the period in which a final determination is made.
Question:
What is the average income tax benefit in 2018 and 2019?
Answer: (1692 + 2928)/2  = 2310