(5) Income Taxes

The components of income tax expense consist of the following:



	Fiscal Year Ended
	December 27,		December 29,		December 30,
	2016		2015		2014
	(in thousands)
Current tax expense (benefit):
Federal	$	2,768	$	894	$	3,689
State		2,465		1,117		3,381
Total current tax expense		5,233		2,011		7,070
Deferred tax expense (benefit):
Federal		1,381		1,722		932
State		194		1,774		(279)
Total deferred tax expense (benefit)		1,575		3,496		653
Total income tax expense	$	6,808	$	5,507	$	7,723

The difference between the reported income tax expense and taxes determined by applying the applicable U.S. federal statutory income tax rate to income before taxes is reconciled as follows:



	Fiscal Year Ended
	December 27,			December 29,			December 30,
	2016			2015			2014
	(dollars in thousands)
Income tax expense at federal statutory rate	$	8,602	35%	$	7,527	35%	$	8,486	35%
State tax expense, net		1,835	7%		1,215	6%		1,872	8%
FICA tip and work opportunity credits		(3,519)	-14%		(3,428)	-16%		(3,007)	-12%
Other items, net		(110)	0%		193	1%		372	1%
Total income tax expense	$	6,808	28%	$	5,507	26%	$	7,723	32%

Deferred income taxes reflect the net effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. Significant components of deferred tax assets and liabilities are presented below:



	December 27,		December 29,
	2016		2015
	(in thousands)
Deferred tax assets:
Equity-based compensation	$	1,507	$	1,471
Accrued liabilities		5,212		4,333
Deferred compensation		5,620		5,643
Deferred rent liabilities		14,480		11,986
Tax Credits carryover		—		819
Intangible Assets – Pre-opening Costs		3,073		3,413
Other		172		105
Total deferred tax assets		30,064		27,770
Deferred tax liabilities:
Property and equipment		32,001		28,048
Intangible assets		15,968		15,988
Other		284		284
Total deferred tax liabilities		48,253		44,320
Net deferred tax liabilities	$	(18,189)	$	(16,550)

We may, from time to time, be assessed interest or penalties by major tax jurisdictions, although any such assessments historically have been minimal and immaterial to our financial results. In the event we receive an assessment for interest and penalties, it has been classified in the consolidated financial statements as income tax expense. Generally, our federal, state, and local tax returns for years subsequent to 2012 remain open to examination by the major taxing jurisdictions to which we is subject.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:



	Fiscal Year Ended
	December 27,		December 29,		December 30,
	2016		2015		2014
	(in thousands)
Balance at beginning of year	$	40	$	1,386	$	1,386
Additions resulting from current year positions		—		—		—
Additions for positions taken in prior years		—		—		—
Payments made for settlements		—		(944)		—
Expiration of statute of limitations		(24)		(402)		—
Balance at end of year	$	16	$	40	$	1,386

We do not believe our uncertain tax positions will change materially during the next 12 months. As of December 29, 2015 and December 27, 2016, accrued interest and penalties included in the consolidated balance sheets totaled $0.3 million. The change in interest and penalties associated with our unrecognized tax benefits is included as a component of the Other, net line of the effective tax rate reconciliation.