what is the 2016 tax shield and what is the 2015 tax shield?

Income statements and balance sheets follow for Snap-On Incorporated. Refer to these financial staten Snap-On Incorporated Consolidated Statements of Earnings (Amounts in millions) o Net sales Cost of goods sold Gross profit Operating expenses Operating earnings before financial services For the fiscal year ended 2016 2015 $3,430.40 $3,352.80 -1,720.80 -1,704.50 1,709.60 1,648.30 -1,054.10 -1,053.70 655.5 594.6 Accrued compensation Franchisee deposits Other accrued liabilities Total current liabilities Long-term debt Deferred income tax liabilities Retiree health care benefits Pension liabilities Other long-term liabilities Total liabilities 89.8 66.7 307.9 989.5 1010.2 13.1 36.7 246.5 93.4 2,088.00 91 64.4 296.3 670.5 880.1 169.8 37.9 227.8 88.5 $2,056.20 Financial services revenue Financial services expenses Operating income from financial services Operating earnings Interest expense Earnings before income taxes Income tax expense Net earnings 281.4 -82.7 198.7 854.2 -52.2 906.4 -244.3 662.1 240.3 -70.1 170.2 764.8 -51.9 816.7 -221.2 595.5 Preferred stock Common stock Additional paid-in capital Retained earnings Accumulated other comprehensive incom Treasury stock at cost Total shareholders' equity attributable to Noncontrolling interests Total shareholders' equity Total liabilities and shareholders' equity 67.4 317.3 3,384.90 -498.5 -653.9 2,617.20 18 2,635.20 $4,723.20 $67.40 296.3 2,986.90 -364.2 -573.7 2,412.70 18 2.430.70 $4,486.90 Snap-On Incorporated Consolidated Balance Sheets Fiscal Year End 2016 2015 (Amounts in millions) Cash and cash equivalents Trade and other accounts receivable - net Finance receivables - net Contract receivables - net Inventories - net Deferred income tax assets Prepaid expenses and other assets Total current assets Property and equipment - net Deferred income tax assets Long-term finance receivables - net Long-term contract receivables - net Goodwill Other intangibles - net Other assets Total assets $77.60 598.8 472.5 88.1 530.5 0 116.5 1,884.00 425.2 72.8 934.5 286.7 895.5 184.6 39.9 4,723.20 $92.80 562.5 447.3 82.1 497.8 109.9 106.3 1,898.70 413.5 106.3 772.7 266.6 790.1 195 44 4,486.90 Accounts payable Accrued benefits 170.9 52.8 148.3 52.1 REQUIRED: For a) and b), Round to one decimal place. For c), use the % sign and Round to one decimal place. Compute net operating profit after tax (NOPAT) for 2016 and 2015. Assume that combined federal 2016 tax shield