what is the highest income from performance plans?
Important information:
table_1: years ended december 31 the rsus of 2009 is $ 124 ; the rsus of 2008 is $ 132 ; the rsus of 2007 is $ 109 ;
table_2: years ended december 31 the performance plans of 2009 is 60 ; the performance plans of 2008 is 67 ; the performance plans of 2007 is 54 ;
text_17: the payout of shares under these performance-based plans may range from 0-200% ( 0-200 % ) of the number of units granted , based on the plan .
Reasoning Steps:
Step: max2-1(performance plans, none) = 67
Program:
table_max(performance plans, none)
Program (Nested):
table_max(performance plans, none)

Please answer the following financial question based on the context provided. Make sure to give the answer in raw number, not in percentage and without any units. If the question asks for percentage the value should be less than 1
Context:
14 . stock compensation plans the following table summarizes stock-based compensation expense recognized in continuing operations in the consolidated statements of income in compensation and benefits ( in millions ) : .
Table
years ended december 31                     | 2009  | 2008  | 2007 
rsus                                        | $ 124 | $ 132 | $ 109
performance plans                           | 60    | 67    | 54   
stock options                               | 21    | 24    | 22   
employee stock purchase plans               | 4     | 3     | 3    
total stock-based compensation expense      | 209   | 226   | 188  
tax benefit                                 | 68    | 82    | 64   
stock-based compensation expense net of tax | $ 141 | $ 144 | $ 124
during 2009 , the company converted its stock administration system to a new service provider . in connection with this conversion , a reconciliation of the methodologies and estimates utilized was performed , which resulted in a $ 12 million reduction of expense for the year ended december 31 , 2009 . stock awards stock awards , in the form of rsus , are granted to certain employees and consist of both performance-based and service-based rsus . service-based awards generally vest between three and ten years from the date of grant . the fair value of service-based awards is based upon the market price of the underlying common stock at the date of grant . with certain limited exceptions , any break in continuous employment will cause the forfeiture of all unvested awards . compensation expense associated with stock awards is recognized over the service period using the straight-line method . dividend equivalents are paid on certain service-based rsus , based on the initial grant amount . at december 31 , 2009 , 2008 and 2007 , the number of shares available for stock awards is included with options available for grant . performance-based rsus have been granted to certain employees . vesting of these awards is contingent upon meeting various individual , divisional or company-wide performance conditions , including revenue generation or growth in revenue , pretax income or earnings per share over a one- to five-year period . the performance conditions are not considered in the determination of the grant date fair value for these awards . the fair value of performance-based awards is based upon the market price of the underlying common stock at the date of grant . compensation expense is recognized over the performance period , and in certain cases an additional vesting period , based on management 2019s estimate of the number of units expected to vest . compensation expense is adjusted to reflect the actual number of shares paid out at the end of the programs . the payout of shares under these performance-based plans may range from 0-200% ( 0-200 % ) of the number of units granted , based on the plan . dividend equivalents are generally not paid on the performance-based rsus . during 2009 , the company granted approximately 2 million shares in connection with the completion of the 2006 leadership performance plan ( 2018 2018lpp 2019 2019 ) cycle . during 2009 , 2008 and 2007 , the company granted approximately 3.7 million , 4.2 million and 4.3 million restricted shares , respectively , in connection with the company 2019s incentive compensation plans. .
Question: 
what is the highest income from performance plans?
Important information:
table_1: years ended december 31 the rsus of 2009 is $ 124 ; the rsus of 2008 is $ 132 ; the rsus of 2007 is $ 109 ;
table_2: years ended december 31 the performance plans of 2009 is 60 ; the performance plans of 2008 is 67 ; the performance plans of 2007 is 54 ;
text_17: the payout of shares under these performance-based plans may range from 0-200% ( 0-200 % ) of the number of units granted , based on the plan .
Reasoning Steps:
Step: max2-1(performance plans, none) = 67
Program:
table_max(performance plans, none)
Program (Nested):
table_max(performance plans, none)
