 It would not make sense to tax the top line of the schedule C because if you have to expend the money to generate that income, then you should be taxing the net income, the bottom line of the income statement. When we think about most people that are employees, the idea there is they don't have any deductions because the employer is the one that are making the expenditures necessary in order to help them to generate the revenue. Now when we look at interest then, how does interest fit into that scenario? Well, if you had a schedule C type of business, you would think that if you had to take a loan to buy equipment, for example, that you used to help generate revenue, you have bought, you have our paying rent on the loan in the form of interest, which is similar to like paying rent on like an office building to help you do business in it and generate revenue. You have the purchasing power of the dollars upfront and therefore you're willing to pay rent on the purchasing power, which is basically interest. Therefore you would think it would be deductible in that case. However, if you buy personal things like a personal car or credit card expenditures, you would think that those things would not be deductible if you bought personal stuff with them because it's not a business expense. You didn't need to pay the rent on the loan in order to generate the revenue.