after reviewing earnings per share and operating cash flow results against the performance objectives in the above table , the personnel committee set the entergy achievement multiplier at 140% ( 140 % ) of target .
under the terms of the executive incentive plan , the entergy achievement multiplier is automatically increased by 25 percent for the members of the office of the chief executive ( including mr .
denault and mr .
smith , but not the other named executive officers ) , subject to the personnel committee's discretion to adjust the automatic multiplier downward or eliminate it altogether .
in accordance with section 162 ( m ) of the internal revenue code , the multiplier which entergy refers to as the management effectiveness factor is intended to provide the committee , through the exercise of negative discretion , a mechanism to take into consideration the specific achievement factors relating to the overall performance of entergy corporation .
in january 2009 , the committee exercised its negative discretion to eliminate the management effectiveness factor , reflecting the personnel committee's determination that the entergy achievement multiplier , in and of itself without the management effectiveness factor , was consistent with the performance levels achieved by management .
the annual incentive award for the named executive officers ( other than mr .
leonard , mr .
denault and mr .
smith ) is awarded from an incentive pool approved by the committee .
from this pool , each named executive officer's supervisor determines the annual incentive payment based on the entergy achievement multiplier .
the supervisor has the discretion to increase or decrease the multiple used to determine an incentive award based on individual and business unit performance .
the incentive awards are subject to the ultimate approval of entergy's chief executive officer .
the following table shows the executive and management incentive plans payments as a percentage of base salary for 2008 : named exeutive officer target percentage base salary 2008 annual incentive award .

Named Exeutive Officer
Target
Percentage Base Salary
2008 Annual Incentive Award
J. Wayne Leonard
120%
168%
$2,169,720
Leo P. Denault
70%
98%
$617,400
Richard J. Smith
70%
98%
$632,100
E. Renae Conley
60%
102%
$415,000
Hugh T. McDonald
50%
50%
$160,500
Joseph F. Domino
50%
72%
$230,000
Roderick K. West
40%
80%
$252,000
Haley Fisackerly
40%
46%
$125,700
Theodore H. Bunting, Jr.
60%
117%
$400,023
Carolyn Shanks
50%
72%
$229,134
Jay A. Lewis
40%
60%
$128,505

while ms .
shanks and mr .
lewis are no longer ceo-entergy mississippi and principal financial officer for the subsidiaries , respectively , ms .
shanks continues to participate in the executive incentive plan , and mr .
lewis continues to participate in the management incentive plan as they remain employees of entergy since the contemplated enexus separation has not occurred and enexus remains a subsidiary of entergy .
nuclear retention plan some of entergy's executives , but not any of the named executive officers , participate in a special retention plan for officers and other leaders with special expertise in the nuclear industry .
the committee authorized the plan to attract and retain management talent in the nuclear power field , a field which requires unique technical and other expertise that is in great demand in the utility industry .
the plan provides for bonuses to be paid over a three-year employment period .
subject to continued employment with a participating company , a participating employee is eligible to receive a special cash bonus consisting of three payments , each consisting of an amount from 15% ( 15 % ) to 30% ( 30 % ) of such participant's base salary. .

Question: Analyse this data from a financial earnings document. what is the difference of annual incentive award between the top two highest paid executives?
Choices:
1537620.0
2801820
0
1939720
-632070
Correct choice index: 0