 Then you've got the itemized deductions. Now the itemized deductions is usually the place where we think of as most of the deductions like the mortgage interest deductions, the state taxes, you know property taxes and things like that. Usually the charitable deductions mainly are in the itemized deductions. So a lot of the deductions that come to mind are in the itemized. Now a few years ago they tried to simplify the code and one way you can imagine they simplify the code is to say let's just do away with all these itemized deductions and let's do away with some of all the stuff and just give everyone a standard deduction. That would be a way to greatly simplify the code. Obviously, that's quite difficult to do and no matter what you do to the code, there's going to be winners and losers. So what they try to do is increase the standard deduction. That's what they did, which basically means that's a step in kind of making it more simplified because now more people are just going to be taking the standard deduction. Now you would think usually that the itemized deductions are going to be helping out more well-off individuals usually because the more well-off you are, the more likely you're going to have higher itemized type of deductions and that's just a general idea. So as people get more income, they're likely to be moving from a standard deduction to itemized deduction and that usually makes the return more complex. Also just want to note that we're thinking about this as basically an it's an income tax. We have an income statement in essence. We have income minus we've looked at two categories of deductions or adjustments to income and deductions or three categories depending on how you count the greater of the adjustments to income above the line and then the below the line, which includes standard deductions and itemized deductions. Now you might think, is there a general rule with an income tax? If I was to ask somebody to make a tax code from scratch and say what would make sense if you're going to apply an income tax, most people would you get to the point where you'd say, well, obviously I can't really tax the gross income maybe I instead usually have to tax the net income. And this is most clear when you're looking at business income, because if you got two different businesses and you're applying an income tax to them, and one business has very little expenses, and the other business has to invest a lot of expenses in order to generate their gross income, then it wouldn't be fair to tax the top line, their income line. It would only you would think be fair to tax the net income. Otherwise, you would be incentivizing businesses that have very little expenses, because the one that has a lot of expenses doesn't get the tax benefit. They're getting taxed on their gross income. So in general, you would think an income tax would mean that anything that's a valid deduction would be the things that you had to expend in order to generate the revenue. That would be a natural, valid income tax type of deduction. But with individual income taxes, it's a little bit we don't really see that oftentimes because most people work as a W2 employee. And as a W2 employee, the concept, the idea is that you don't have to pay for your own expenses in that case, because the employer pays for the expenses. So the whole idea of being a W2 employee is that you don't have business expenses, because the employer should be taking care of those. So and then of course, we added all these other expenses that have other social kind of rationale for it, meaning the tax code might be manipulated or adjusted by the law because they want to stimulate the economy possibly or the tax code might change under the law because they want to incentivize one thing or another thing, such as if they want to incentivize more house construction or something, they might do something like allow you to deduct mortgage interest and stuff and stuff like that, which which some of those itemized deductions you would think from a natural tax code standpoint would be kind of weird. Like why would you deduct the state taxes for the federal income taxes? You know, it's not really exactly a business expense like why and you would think the state should be separate from the Fed. So that's kind of weird. The mortgage interest thing is a little bit is quite strange because it's your personal residence. So why would you if it was an income tax, you didn't have to spend that money in order to generate the revenue directly. So it seems like that's a personal expense. Obviously, they have different rationale such as they want they want everybody to have a house or whatever the rationale will be. We can argue whether that rationale be good or bad. It's just not exactly natural, what you would naturally think for like an income tax charitable deductions. Obviously, again, you can see the rationale what we're trying to incentivize charitable deductions. But again, it's a deviation from just what you would think would be natural type of deduction for an income tax. And obviously, as the tax law expands over time, different different kind of whatever's whatever's in the current vogue thing that they want to incentivize might make its way into a deduction or a credit on the tax code. If you look at the at the business taxes for like a schedule C, then you'd see what you would expect from like just a natural income tax without the government trying to manipulate nudge people or whatever they're trying to do with other types of deductions. Obviously, 401k plans and IRA deductions are an attempt for the government to nudge people to save for retirement, right? That's going to be the idea they're trying to influence your behavior through through the tax code. So a lot of a lot of that kind of manipulating of behavior altering incentives is done through the tax code. Okay, so these are this is going to be that one of the major kind of two if it's a standard deduction, that'll be a much easier return. If you're a tax preparer, then you might try to think to yourself, where is my focus going to be? Do I mainly want to focus on lower income tax returns who are normally going to be taking the standard deduction, usually tax returns where I make less of a profit margin per return. But I can usually do a lot more returns because they should be a lot easier if I don't have all the itemized deductions and whatnot. Am I going to focus on higher income tax returns? In which case, I'm usually going to have a lot more itemized deductions, adding a lot more complexity to the situation. And but you know, because of the more complexity, I'll have less. I'll do less tax returns. And but I'll have a higher profit margin, more money per return. And you'll probably have have more opportunity to do income tax planning for the higher income individuals. So those are a couple of things that you might want to keep in mind. Obviously, then you can also think about do I want to do individual tax returns or focus on business tax returns as well, such as Schedule Cs, S corporations, C corporations, LLCs, partnerships, and that kind of thing.