366473
As an impact of the 2010 Austin attack , the IRS spent more than $ 38.6 million , with $ 6.4 million spent to recover and resume work at the building , and over $ 32 million spent to increase security at other IRS sites in the U.S. However , the spending on security changes was questioned as being ineffective .
 Austin, IRS, IRS
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: location, person, organization 
Text: {0} 
Answer:
 Austin, IRS, IRS