Share-based compensation expense related to RSUs, PRSUs, grants under our ESPP and share options was as follows (in thousands):


	Three Months Ended March 31,
		2025		2024
Selling, general and administrative		$	41,674	$	40,213
Research and development		20,930		18,831
Cost of product sales		5,049		2,397
Total share-based compensation expense, pre-tax		67,653		61,441
Income tax benefit from share-based compensation expense		(9,534)		(3,399)
Total share-based compensation expense, net of tax		$	58,119	$	58,042