 Within our income tax equation, we're still focused on line one, that being income. Remembering that the first half of the income tax equation is in essence an income statement, although an unusual one, we've got the income up top. Then we have the equivalent of the expenses or deductions which are a little bit strange in terms of the comparison to a normal income statement to get us down to the equivalent of net income, which in this case is taxable income. Our goal for taxes is flipped on its head. It's basically the opposite in that we want the taxable income to be as low as possible. Therefore we want our income line to be as low as possible and our deduction lines, the equivalent of the expenses to be as high as possible. When we're thinking about our income lines, then the question is, do we have income? Is that income something that has to be included as taxable income on the tax return? Ideally, we would like to have a situation where we have income, actual income, money's coming in, but it's exempt for whatever reason for taxes so we wouldn't have to be paying taxes on it legally. Now we're talking about dividend income, which adds another level of complexity because dividend income is investment income from the distribution of a corporation to an investor and the corporation itself is a taxable entity. So when we take the dividend income, there's this double tax type of situation which could lead to another kind of component, another issue we're introduced here to, which is another set of tax rates for a particular type of income. In other words, when we get down to the taxable income, we've saw that we applied in the progressive tax system which is already complex in and of itself down here because multiple rates could be applied to the one taxable income amount depending on how much income there is. But now we also could have situations where we have types of incomes that are subject to a completely different set of progressive tax rates. And that might be the case with the dividend income because of that situation of double taxation.