page 71 of 94 notes to consolidated financial statements ball corporation and subsidiaries 16 .
shareholders 2019 equity ( continued ) on october 24 , 2007 , ball announced the discontinuance of the company 2019s discount on the reinvestment of dividends associated with the company 2019s dividend reinvestment and voluntary stock purchase plan for non- employee shareholders .
the 5 percent discount was discontinued on november 1 , 2007 .
accumulated other comprehensive earnings ( loss ) the activity related to accumulated other comprehensive earnings ( loss ) was as follows : ( $ in millions ) foreign currency translation pension and postretirement items , net of tax effective financial derivatives , net of tax accumulated comprehensive earnings ( loss ) .

($ in millions)
Foreign Currency Translation
Pension and Other Postretirement Items, Net of Tax
Effective Financial Derivatives, Net of Tax
Accumulated Other Comprehensive Earnings (Loss)
December 31, 2004
$148.9
$(126.3)
$10.6
$33.2
2005 change
(74.3)
(43.6)
(16.0)
(133.9)
December 31, 2005
74.6
(169.9)
(5.4)
(100.7)
2006 change
57.2
55.9
6.0
119.1
Effect of SFAS No. 158 adoption(a)
–
(47.9)
–
(47.9)
December 31, 2006
131.8
(161.9)
0.6
(29.5)
2007 change
90.0
57.9
(11.5)
136.4
December 31, 2007
$221.8
$(104.0)
$(10.9)
$106.9

( a ) within the company 2019s 2006 annual report , the consolidated statement of changes in shareholders 2019 equity for the year ended december 31 , 2006 , included a transition adjustment of $ 47.9 million , net of tax , related to the adoption of sfas no .
158 , 201cemployers 2019 accounting for defined benefit pension plans and other postretirement plans , an amendment of fasb statements no .
87 , 88 , 106 and 132 ( r ) , 201d as a component of 2006 comprehensive earnings rather than only as an adjustment to accumulated other comprehensive loss .
the 2006 amounts have been revised to correct the previous reporting .
notwithstanding the 2005 distribution pursuant to the jobs act , management 2019s intention is to indefinitely reinvest foreign earnings .
therefore , no taxes have been provided on the foreign currency translation component for any period .
the change in the pension and other postretirement items is presented net of related tax expense of $ 31.3 million and $ 2.9 million for 2007 and 2006 , respectively , and a related tax benefit of $ 27.3 million for 2005 .
the change in the effective financial derivatives is presented net of related tax benefit of $ 3.2 million for 2007 , related tax expense of $ 5.7 million for 2006 and related tax benefit of $ 10.7 million for 2005 .
stock-based compensation programs effective january 1 , 2006 , ball adopted sfas no .
123 ( revised 2004 ) , 201cshare based payment , 201d which is a revision of sfas no .
123 and supersedes apb opinion no .
25 .
the new standard establishes accounting standards for transactions in which an entity exchanges its equity instruments for goods or services , including stock option and restricted stock grants .
the major differences for ball are that ( 1 ) expense is now recorded in the consolidated statements of earnings for the fair value of new stock option grants and nonvested portions of grants made prior to january 1 , 2006 , and ( 2 ) the company 2019s deposit share program ( discussed below ) is no longer a variable plan that is marked to current market value each month through earnings .
upon adoption of sfas no .
123 ( revised 2004 ) , ball has chosen to use the modified prospective transition method and the black-scholes valuation model. .

Question: Analyse this data from a financial earnings document. what was the net tax expense for the 3 years ended 2005 related to the change in financial derivatives ( in millions? )
Choices:
-8.2
26.8
8.2
-87.5
-8.1
Correct choice index: 0