 When you start to think about business income, because business income has income and expenses that we'll have to pull in with a schedule C. So you get into some kinds of income that also have kind of expenses tied to them that we'll have to pull in here. Now the income line item, also the general rule for the code is usually anything that you receive as income is basically income unless the code says otherwise. So basically if you find a hundred dollars on the ground, unless the code says that it's excluded from income, then you would think it would be income. Income for taxes is bad. Remember that taxes flips everything on its head. So if you have to include something in income, that's a bad thing because you're probably going to be having to pay taxes on it. What you would like to have happening is you earn income, but it's excludable from income on the tax line because the tax code says so. So basically if you had like a 401K plan or something like that, then that about might be removed from the income line item, but done so on the actual form W2 in box one of the W2. So we'll talk more about that later, but it's actually a topic in and of itself that we'll dive into in terms of what is income, what's included in income, what's not included in income. And then we have adjustments to income. So this used to be called like above the line deductions. You can call it that because they're the higher deductions as opposed to below the line deductions. You can call them deductions or adjustments to income because the reason they call them adjustments or I would think the reason they have it as adjustments is because they're trying to say you can think of it kind of like an income statement that has a contra revenue account, which is like returns and allowances. So then you've got instead of a deduction they kind of kind of you kind of call it a contra sales kind of item. And the reason is because they want to get down to this adjusted gross income and this adjusted gross income is actually the number that will be used to calculate phaseouts most of the time. So for example, if you've got earned income credits or any kind of credit generally or certain types of deductions as your income goes up, then you might get less and less access to those credits because they're trying to give those benefits possibly to lower income in some cases and so on. And so they base those phaseouts usually on the adjusted gross income, not on the top line income line. So that's why it's kind of an above the line item. That's why you might think of it as an adjustment to income, even though it's basically the same as a deduction. There's not as many items in this adjustments to income up top as there are in the itemized deductions, which is the main area we mostly think of when we think of the different kind of deductions. The major one that's up here above the line is going to be an adjustment for for your an IRA type of a deduction is often thought of as above the line. If you think of a 401k, it's a little it's a little bit tricky because an IRA will actually be an adjustment here. A 401k or something will already have been removed from income, but it's reported on the W2. So you won't have included you will not have included it in the income line. Again, it's basically the same thing as a deduction, but basically it was taken out before you put anything into the income line by your employer on the W2. Whereas an IRA is an example of they can't do that because your employer's not doing your IRA and you're doing the IRA. Therefore, you have this above the line kind of deduction, but it gets to the same bottom point or in general, which would be adjusted gross income, the AGI. So that's a very important number because your phaseouts will be based on that number typically. And then we take the greater of the standard deduction or itemized deduction. So the standard deduction is a deduction basically that everybody gets. It usually goes up each year with inflation. So it's and it's going to be different dependent upon mainly your filing status and some other kind of circumstances as well. Meaning, are you single head of household married filing joint? So we'll get into those filing statuses and what the impact on the standard deduction would be. But the most general concept would be, well, if we're not trying to disincentivize marriage, you would think whatever the standard deduction is for a single person would be doubled. Basically, if you're married filing joint, because now you've got two people that instead of one filing the one tax return and that means possibly the income could be doubled. And that's generally how it works. And then head of household is kind of in between. Usually you need a dependent for that.