between 2015 and 2013 what was the average compensation expense related to the issuing of the stock award in millions
of exercise for stock options exercised or at period end for outstanding stock options , less the applicable exercise price . the company issued new shares to satisfy exercised stock options . compensation expense the company recorded $ 43 million , $ 34 million , and $ 44 million of expense related to stock awards for the years ended december 31 , 2015 , 2014 , and 2013 , respectively . the company recorded $ 17 million , $ 13 million , and $ 17 million as a tax benefit related to stock awards and stock options for the years ended december 31 , 2015 , 2014 , and 2013 , respectively . the company recognized tax benefits for the years ended december 31 , 2015 , 2014 , and 2013 , of $ 41 million , $ 53 million , and $ 32 million , respectively , from the issuance of stock in settlement of stock awards , and $ 4 million , $ 5 million , and $ 4 million for the years ended december 31 , 2015 , 2014 , and 2013 , respectively , from the exercise of stock options . unrecognized compensation expense as of december 31 , 2015 , the company had less than $ 1 million of unrecognized compensation expense associated with rsrs granted in 2015 and 2014 , which will be recognized over a weighted average period of 1.0 year , and $ 25 million of unrecognized expense associated with rpsrs granted in 2015 , 2014 , and 2013 , which will be recognized over a weighted average period of 0.6 years . as of december 31 , 2015 , the company had no unrecognized compensation expense related to stock options . compensation expense for stock options was fully recognized as of december 31 , 2013 . 20 . unaudited selected quarterly data unaudited quarterly financial results for the years ended december 31 , 2015 and 2014 , are set forth in the following tables: .

|  | Year Ended December 31, 2015 |
| :--- | :--- |
| ($ in millions, except per share amounts) | 1st Qtr | 2nd Qtr<sup>(1)</sup> | 3rd Qtr | 4th Qtr<sup>(2)</sup> |
| Sales and service revenues | $1,570 | $1,745 | $1,800 | $1,905 |
| Operating income (loss) | 156 | 269 | 200 | 144 |
| Earnings (loss) before income taxes | 133 | 244 | 175 | 80 |
| Net earnings (loss) | 87 | 156 | 111 | 50 |
| Dividends declared per share | $0.40 | $0.40 | $0.40 | $0.50 |
| Basic earnings (loss) per share | $1.80 | $3.22 | $2.31 | $1.07 |
| Diluted earnings (loss) per share | $1.79 | $3.20 | $2.29 | $1.06 |

( 1 ) in the second quarter of 2015 , the company recorded a $ 59 million goodwill impairment charge . during the same period , the company recorded $ 136 million of operating income as a result of the aon settlement . ( 2 ) in the fourth quarter of 2015 , the company recorded $ 16 million goodwill impairment and $ 27 million intangible asset impairment charges. .

expense = [43, 34, 44]
answer = sum(expense) / 3