Read the following texts and table with financial data from an S&P 500 earnings report carefully.Based on the question-answer history (if provided), answer the last question. The answer may require mathematical calculation based on the data provided.


notes to consolidated financial statements 4 . the sum of the quarters 2019 earnings per common share may not equal the annual amounts due to the averaging effect of the number of shares and share equivalents throughout the year . 5 . during the fourth quarter of 2016 , net revenues included losses of approximately $ 60 million on sales and markdowns of legacy limited partnership investments in third-party-sponsored funds within the invest- ment management business segment . the fourth quarter of 2016 also included a $ 70 million provision within the wealth management busi- ness segment related to certain brokerage service reporting activities . employee share-based awards . <table class='wikitable'><tr><td>1</td><td>$ in millions</td><td>2017 quarter first</td><td>2017 quarter second</td><td>2017 quarter third</td><td>2017 quarter fourth</td></tr><tr><td>2</td><td>discrete tax benefit</td><td>$ 112</td><td>$ 16</td><td>$ 11</td><td>$ 16</td></tr></table> 24 . subsequent events the firm has evaluated subsequent events for adjustment to or disclosure in the financial statements through the date of this report and has not identified any recordable or disclos- able events not otherwise reported in these financial state- ments or the notes thereto . 175 december 2017 form 10-k .
Question: what is the total discrete tax benefit from employee share-based awards in the first quarter of 2017?
Answer: 112.0
Question: what about the second quarter?

16.0