page 74 notes to five year summary ( a ) includes the effects of items not considered in senior management 2019s assessment of the operating performance of the corporation 2019s business segments ( see the section , 201cresults of operations 201d in management 2019s discussion and analysis of financial condition and results of operations ( md&a ) ) which , on a combined basis , increased earnings from continuing operations before income taxes by $ 173 million , $ 113 million after tax ( $ 0.25 per share ) .
( b ) includes the effects of items not considered in senior management 2019s assessment of the operating performance of the corporation 2019s business segments ( see the section , 201cresults of operations 201d in md&a ) which , on a combined basis , decreased earnings from continuing operations before income taxes by $ 215 million , $ 154 million after tax ( $ 0.34 per share ) .
also includes a reduction in income tax expense resulting from the closure of an internal revenue service examination of $ 144 million ( $ 0.32 per share ) .
these items reduced earnings by $ 10 million after tax ( $ 0.02 per share ) .
( c ) includes the effects of items not considered in senior management 2019s assessment of the operating performance of the corporation 2019s business segments ( see the section , 201cresults of operations 201d in md&a ) which , on a combined basis , decreased earnings from continuing operations before income taxes by $ 153 million , $ 102 million after tax ( $ 0.22 per share ) .
( d ) includes the effects of items not considered in senior management 2019s assessment of the operating performance of the corporation 2019s business segments which , on a combined basis , decreased earnings from continuing operations before income taxes by $ 1112 million , $ 632 million after tax ( $ 1.40 per share ) .
in 2002 , the corporation adopted fas 142 which prohibits the amortization of goodwill .
( e ) includes the effects of items not considered in senior management 2019s assessment of the operating performance of the corporation 2019s business segments which , on a combined basis , decreased earnings from continuing operations before income taxes by $ 973 million , $ 651 million after tax ( $ 1.50 per share ) .
also includes a gain from the disposal of a business and charges for the corporation 2019s exit from its global telecommunications services business which is included in discontinued operations and which , on a combined basis , increased the net loss by $ 1 billion ( $ 2.38 per share ) .
( f ) the corporation defines return on invested capital ( roic ) as net income plus after-tax interest expense divided by average invested capital ( stockholders 2019 equity plus debt ) , after adjusting stockholders 2019 equity by adding back the minimum pension liability .
the adjustment to add back the minimum pension liability is a revision to our calculation in 2005 , which the corporation believes more closely links roic to management performance .
further , the corporation believes that reporting roic provides investors with greater visibility into how effectively lockheed martin uses the capital invested in its operations .
the corporation uses roic to evaluate multi-year investment decisions and as a long-term performance measure , and also uses roic as a factor in evaluating management performance under certain incentive compensation plans .
roic is not a measure of financial performance under gaap , and may not be defined and calculated by other companies in the same manner .
roic should not be considered in isola- tion or as an alternative to net earnings as an indicator of performance .
the following calculations of roic reflect the revision to the calculation discussed above for all periods presented .
( in millions ) 2005 2004 2003 2002 2001 .

<i>(In millions)</i>
2005
2004
2003
2002
2001
Net earnings
$1,825
$1,266
$1,053
$500
$(1,046)
Interest expense (multiplied by 65%)<sup>1</sup>
241
276
317
378
455
Return
$2,066
$1,542
$1,370
$878
$(591)
Average debt<sup>2, 5</sup>
$5,077
$5,932
$6,612
$7,491
$8,782
Average equity<sup>3, 5</sup>
7,590
7,015
6,170
6,853
7,221
Average minimum pension liability<sup>3, 4, 5</sup>
1,545
1,296
1,504
341
6
Average invested capital
$14,212
$14,243
$14,286
$14,685
$16,009
Return on invested capital
14.5%
10.8%
9.6%
6.0%
(3.7)%

1 represents after-tax interest expense utilizing the federal statutory rate of 35% ( 35 % ) .
2 debt consists of long-term debt , including current maturities , and short-term borrowings ( if any ) .
3 equity includes non-cash adjustments for other comprehensive losses , primarily for the additional minimum pension liability .
4 minimum pension liability values reflect the cumulative value of entries identified in our statement of stockholders equity under the caption 201cminimum pension liability . 201d the annual minimum pension liability adjustments to equity were : 2001 = ( $ 33 million ) ; 2002 = ( $ 1537 million ) ; 2003 = $ 331 million ; 2004 = ( $ 285 million ) ; 2005 = ( $ 105 million ) .
as these entries are recorded in the fourth quarter , the value added back to our average equity in a given year is the cumulative impact of all prior year entries plus 20% ( 20 % ) of the cur- rent year entry value .
5 yearly averages are calculated using balances at the start of the year and at the end of each quarter .
lockheed martin corporation .

Question: Analyse this data from a financial earnings document. what was the percentage of the taxes based on the based on the earnings from continuing operations before and after tax in the md&a
Choices:
0.39306
498.81667
0.00831
60
0.34682
Correct choice index: 4