pre_text: Changes in Estimates on Contracts Changes in estimates related to contracts accounted for using the cost-to-cost method of accounting are recognized in the period in which such changes are made for the inception-to-date effect of the changes, with the exception of contracts acquired through a business combination, where the adjustment is made for the period commencing from the date of acquisition. Changes in estimates on contracts for the periods presented were as follows: The impact on diluted EPS attributable to Leidos common stockholders is calculated using the Company's statutory tax rate.
table: Year Ended
table: January 3, 2020 December 28, 2018 December 29, 2017
table: (in millions, except for per share amounts)
table: Favorable impact $95 $167 $185
table: Unfavorable impact (52) (62) (82)
table: Net favorable impact to income before income taxes $43 $105 $103
table: Impact on diluted EPS attributable to Leidos common stockholders $0.23 $0.52 $0.41
question: Analyse this data from a financial earnings document. What is the average Unfavorable impact in 2018 and 2017?