(1) Includes deferred tax asset valuation allowances primarily for the Company’s deferred tax assets in the US, Luxembourg, France and Germany, as well as other foreign jurisdictions.
These valuation allowances relate primarily to net operating loss carryforward benefits and other net deferred tax assets, all of which may not be realizable.
Since 2004, the Company has maintained a valuation allowance against its US net deferred tax assets.
FASB ASC Topic 740, Income Taxes, requires the Company to continually assess all available positive and negative evidence to determine whether it is more likely than not that the net deferred tax assets will be realized.
During 2009, the Company concluded that due to cumulative profitability, it is more likely than not that it will realize its net US deferred tax assets with the exception of certain state net operating loss carryforwards.
Accordingly, during the year ended December 31, 2009, the Company recorded a deferred tax benefit of $492 million for the release of the beginning-of-the-year US valuation allowance associated with those US net deferred tax assets expected to be realized in 2009 and subsequent years.
For the year ended December 31, 2009, the valuation allowance decreased by $318 million consisting of: (1) income tax benefits, net, of $314 million, (2) an increase of $1 million allocated to Accumulated other comprehensive income, (3) an increase of $11 million related to foreign currency translation adjustments and (4) $16 million of other decreases related to unrecognized tax benefits and other adjustments to deferred taxes.
The charge to Accumulated other comprehensive income relates to deferred tax assets associated with the Company’s pension and postretirement obligations.
The change in valuation allowance associated with foreign currency translation adjustments is related to changes in deferred tax assets for unrealized foreign exchange gains and losses on effective hedges and on foreign income previously taxed but not yet received in the US.
The charge also relates to foreign currency translation adjustments for deferred tax assets recorded in various foreign jurisdictions.
The decrease related to unrecognized tax benefits and other adjustments to deferred taxes includes adjustments to temporary differences and net operating loss carryforwards due to changes in uncertain tax positions.
A reconciliation of the significant differences between the US federal statutory tax rate of 35% and the effective income tax rate on income from continuing operations is as follows:
## Table 0 ##
(1) Includes impact of earnings from China and Singapore subject to tax holidays which expire between 2008 and 2013 and favorable tax rates in other jurisdictions.
Federal and state income taxes have not been provided on accumulated but undistributed earnings of $2.8 billion as of December 31, 2009 as such earnings have been permanently reinvested in the business.
The determination of the amount of the unrecognized deferred tax liability related to the undistributed earnings is not practicable.
The effective tax rate for continuing operations for the year ended December 31, 2009 was (101)% compared to 15% for the year ended December 31, 2008.
The effective tax rate for 2009 was favorably impacted by the release of
We are required under the terms of our Preferred Stock to pay scheduled quarterly dividends, subject to legally available funds.
For so long as the Preferred Stock remains outstanding, (1) we will not declare, pay or set apart funds for the payment of any dividend or other distribution with respect to any junior stock or parity stock and (2) neither we, nor any of our subsidiaries, will, subject to certain exceptions, redeem, purchase or otherwise acquire for consideration junior stock or parity stock through a sinking fund or otherwise, in each case unless we have paid or set apart funds for the payment of all accumulated and unpaid dividends with respect to the shares of Preferred Stock and any parity stock for all preceding dividend periods.
Pursuant to this policy, we paid quarterly dividends of $0.265625 per share on our Preferred Stock on February 1, 2009, May 1, 2009, August 3, 2009 and November 2, 2009 and similar quarterly dividends during each quarter of 2008.
The annual cash dividend declared and paid during the years ended December 31, 2009 and 2008 were $10 million and $10 million, respectively.
On January 5, 2010, we declared a cash dividend of $0.265625 per share on our Preferred Stock amounting to $3 million and a cash dividend of $0.04 per share on our Series A common stock amounting to $6 million.
Both cash dividends are for the period from November 2, 2009 to January 31, 2010 and were paid on February 1, 2010 to holders of record as of January 15, 2010.
On February 1, 2010, we announced we would elect to redeem all of our outstanding Preferred Stock on February 22, 2010.
Holders of the Preferred Stock also have the right to convert their shares at any time prior to 5:00 p. m. , New York City time, on February 19, 2010, the business day immediately preceding the February 22, 2010 redemption date.
Based on the number of outstanding shares as of December 31, 2009 and considering the redemption of our Preferred Stock, cash dividends to be paid in 2010 are expected to result in annual dividend payments less than those paid in 2009.
The amount available to us to pay cash dividends is restricted by our senior credit agreement.
Any decision to declare and pay dividends in the future will be made at the discretion of our Board of Directors and will depend on, among other things, our results of operations, cash requirements, financial condition, contractual restrictions and other factors that our Board of Directors may deem relevant.
Celanese Purchases of its Equity Securities The table below sets forth information regarding repurchases of our Series A common stock during the three months ended December 31, 2009:
## Table 1 ##
(1) Relates to shares employees have elected to have withheld to cover their statutory minimum withholding requirements for personal income taxes related to the vesting of restricted stock units.
No shares were purchased during the three months ended December 31, 2009 under our previously announced stock repurchase plan.
Quarterly Financial Information CELANESE CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF OPERATIONS
## Table 2 ##
Three Months Ended
## Table 3 ##
(1) Consists principally of $24 million in employee termination benefits, due to our efforts to align production capacity and staffing levels with our current view of an economic environment of prolonged lower demand.
(2) Consists principally of $65 million in employee termination benefits, $20 million of contract termination costs and $7 million of long-lived impairment losses related to the Project of Closure at our Pardies, France plant location.
(3) Consists principally of $21 million in long-lived asset impairment losses, $23 million in insurance recoveries and $8 million in employee termination benefits.
The long-lived asset impairment losses are associated with the sale of our Pampa, Texas plant.
The insurance recoveries were received from our reinsurers in partial satisfaction of loss claims resulting from the previously announced outage at our Clear Lake, Texas acetic acid facility.
(4) Consists principally of $94 million in long-lived impairment losses and $15 million in insurance recoveries.
The long-lived asset impairment losses are associated with the 2009 closure of our acetic acid and VAM production

<table><tr><td></td><td colspan="3">Year Ended December 31,</td></tr><tr><td></td><td>2009</td><td>2008</td><td>2007</td></tr><tr><td></td><td colspan="3">(In $ millions)</td></tr><tr><td>Income tax provision computed at US federal statutory tax rate</td><td>84</td><td>152</td><td>156</td></tr><tr><td>Increase (decrease) in taxes resulting from:</td><td></td><td></td><td></td></tr><tr><td>Change in valuation allowance</td><td>-314</td><td>-5</td><td>9</td></tr><tr><td>Equity income and dividends</td><td>-20</td><td>-17</td><td>8</td></tr><tr><td>Expenses not resulting in tax benefits</td><td>4</td><td>18</td><td>38</td></tr><tr><td>US tax effect of foreign earnings and dividends</td><td>10</td><td>-5</td><td>27</td></tr><tr><td>Other foreign tax rate differentials<sup>-1</sup></td><td>-11</td><td>-84</td><td>-98</td></tr><tr><td>Legislative changes</td><td>71</td><td>3</td><td>-21</td></tr><tr><td>Tax-deductible interest on foreign equity instruments & other related items</td><td>-76</td><td>-</td><td>-19</td></tr><tr><td>State income taxes and other</td><td>9</td><td>1</td><td>10</td></tr><tr><td>Income tax provision (benefit)</td><td>-243</td><td>63</td><td>110</td></tr></table>
<table><tr><td>Period</td><td>Total Number   of Shares   Purchased<sup>-1</sup></td><td>Average   Price Paid   per Share</td><td>Total Number of   Shares Purchased as   Part of Publicly   Announced Program</td><td>Approximate Dollar   Value of Shares   Remaining that may be   Purchased Under   the Program</td></tr><tr><td>October 1-31, 2009</td><td>24,980</td><td>$24.54</td><td>-</td><td>$122,300,000.00</td></tr><tr><td>November 1-30, 2009</td><td>-</td><td>$-</td><td>-</td><td>$122,300,000.00</td></tr><tr><td>December 1-31, 2009</td><td>334</td><td>$32.03</td><td>-</td><td>$122,300,000.00</td></tr></table>
<table><tr><td></td><td colspan="5">Three Months Ended</td></tr><tr><td></td><td>March 31, 2009</td><td>June 30, 2009</td><td> September 30,   2009</td><td></td><td>December 31, 2009</td></tr><tr><td></td><td colspan="5">(Unaudited)</td></tr><tr><td></td><td colspan="5">(In $ millions, except per share data)</td></tr><tr><td>Net sales</td><td>1,146</td><td>1,244</td><td>1,304</td><td></td><td>1,388</td></tr><tr><td>Gross profit</td><td>200</td><td>248</td><td>266</td><td></td><td>289</td></tr><tr><td>Other (charges) gains, net</td><td>-21 (1)</td><td>-6</td><td>(96</td><td>)<sup>(2)</sup></td><td>-13</td></tr><tr><td>Operating profit (loss)</td><td>27</td><td>89</td><td>65</td><td></td><td>109</td></tr><tr><td>Earnings (loss) from continuing operations before tax</td><td>-16</td><td>122</td><td>49</td><td></td><td>86</td></tr><tr><td>Amounts attributable to Celanese Corporation</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Earnings (loss) from continuing operations</td><td>-21</td><td>105</td><td>399</td><td></td><td>1</td></tr><tr><td>Earnings (loss) from discontinued operations</td><td>1</td><td>-1</td><td>-</td><td></td><td>4</td></tr><tr><td>Net earnings (loss)</td><td>-20</td><td>104</td><td>399</td><td></td><td>5</td></tr><tr><td>Earnings (loss) per share — basic</td><td>-0.16</td><td>0.71</td><td>2.76</td><td></td><td>0.02</td></tr><tr><td>Earnings (loss) per share — diluted</td><td>-0.16</td><td>0.66</td><td>2.53</td><td></td><td>0.02</td></tr></table>
<table><tr><td></td><td colspan="4">Three Months Ended</td></tr><tr><td></td><td>March 31, 2008</td><td>June 30, 2008</td><td>September 30, 2008</td><td>December 31, 2008</td></tr><tr><td></td><td colspan="4">(Unaudited)</td></tr><tr><td></td><td colspan="4">(In $ millions, except per share data)</td></tr><tr><td>Net sales</td><td>1,846</td><td>1,868</td><td>1,823</td><td>1,286</td></tr><tr><td>Gross profit</td><td>418</td><td>396</td><td>333</td><td>109</td></tr><tr><td>Other (charges) gains, net</td><td>-16</td><td>-7</td><td>-1 (3)</td><td>-84 (4)</td></tr><tr><td>Operating profit (loss)</td><td>234</td><td>207</td><td>151</td><td>-152</td></tr><tr><td>Earnings (loss) from continuing operations before tax</td><td>218</td><td>247</td><td>152</td><td>-183</td></tr><tr><td>Amounts attributable to Celanese Corporation</td><td></td><td></td><td></td><td></td></tr><tr><td>Earnings (loss) from continuing operations</td><td>145</td><td>203</td><td>164</td><td>-140</td></tr><tr><td>Earnings (loss) from discontinued operations</td><td>-</td><td>-69</td><td>-6</td><td>-15</td></tr><tr><td>Net earnings (loss)</td><td>145</td><td>134</td><td>158</td><td>-155</td></tr><tr><td>Earnings (loss) per share — basic</td><td>0.93</td><td>0.87</td><td>1.05</td><td>-1.09</td></tr><tr><td>Earnings (loss) per share — diluted</td><td>0.87</td><td>0.80</td><td>0.97</td><td>-1.09</td></tr></table>

Question: What is the sum of Gross profit for March 31, 2009 and Legislative changes in 2008? (in million)
Answer: 203