Table:
0
A
B
C
D
1
Year ended March 31, 
2
2019
2018
2017
3
Tax at statutory rate
19.0%
19.0%
20.0%
4
U.S. state taxes, net of federal
31.1
14.1
(1.0)
5
Foreign rate differential  
26.3
36.8
(39.3)
6
Meals and entertainment  
(11.4)
(3.1)
(7.4)
7
Branch income / loss  
(0.6)
0.4
0.9
8
Share-based compensation
172.3
105.3
(4.0)
9
Foreign exchange  
—
—
(24.8)
10
Non-deductible interest expense  
—
—
(3.3)
11
Tax credits
7.7
8.1
15.6
12
Unremitted earnings  
(3.8)
(1.2)
—
13
Change in valuation allowance  
(249.9)
(110.7)
124.7
14
Deferred tax true-ups  
(3.5)
8.4
(12.4)
15
Tax reserves  
(4.9)
(21.5)
(117.7)
16
Provision to return  
(0.1)
0.4
(0.7)
17
Withholding taxes  
(2.6)
(3.5)
—
18
Other foreign taxes  
—
—
(6.7)
19
Non-deductible expenses  
(5.2)
(2.4)
(10.6)
20
Deferred tax rate change  
(6.3)
(77.8)
(1.3)
21
Acquisition related costs  
(7.6)
—
—
22
Other  
(0.5)
(0.2)
—
23
Effective Tax Rate  
(40.0)%
(27.9)%
(68.0)%

Questions and formulas:
Question: What was the change in the U.S. state taxes, net of federal from 2018 to 2019?
Formula: B4 - C4
Formula2: B4 - C4
Level: Calculation
Question: What was the average Share-based compensation between 2017-2019?
Formula: (B8 + C8 +D8) / 3
Formula2: (B8 + C8 +D8) / 3
Level: Calculation