Equity Awards

The following table sets forth the amount of stock-based compensation expense recorded in each of the expense line items for the three months ended March 31, 2018 and 2019 (in thousands):



	For the three months ended March 31,
	2018		2019
Instructional and support costs	$	620	$	858
General and administration	2,068		1,673
Merger and integration costs	—		479
Stock-based compensation expense included in operating expense	2,688		3,010
Tax benefit	752		759
Stock-based compensation expense, net of tax	$	1,936	$	2,251

During the three months ended March 31, 2018 and 2019, the Company recognized a tax windfall related to share-based payment arrangements of approximately $1.2 million and $1.4 million, respectively, which was recorded as an adjustment to the provision for income taxes.