 Okay. So unreasonable rent. So you cannot take a rental deduction for unreasonable rents. Ordinarily, the issue of reasonableness arises only if you and the lease are related. So if you have a market transaction, which we might call like an arm's length transaction, two people that have opposing interests in the transaction, usually the person that's renting the property wants to have as low a rent as possible. And the person that is the rentor wants to sell it or rent it, you know, for as high as possible. But if you have related parties, then everything goes out the window because if a father is renting to a son or something like that, they can start to manipulate or try to manipulate between the payments in order to maximize, say, tax benefits or something like that. So whenever you have a related party transaction, you get into these rules of, well, these types of transactions need to be reasonable, whatever that is, which, you know, what it would be for, for a market transaction. It's hard to tell because it's not a market transaction because you have related people in it. But rent paid to a related person is reasonable. If it is the same amount, you would pay to a stranger for use of the same property. Rent is not unreasonable just because it is figured as a percentage of gross receipts. Related persons include members of your immediate family, including siblings, either whole or half, your spouse, ancestors, and lineal descendants for a list of the other related persons. See section 267 of the internal revenue code, rent on your home. If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. So if you, so this is the home kind of issues. You can't, when you're talking about your home, if you own the home, if it's a house you own, then you may be able to get the interest deduction, which is a big deduction and property taxes on the schedule A. And we talked, and so that's a whole nother kind of thing. Those deductions lead people to kind of be confused about the nature of normal deductions for an income tax system because you would think in an income tax system, the deductions that would be applicable that you can take are those that you needed in order to generate revenue. So if it's a personal deduction, you would think normally they wouldn't be deductible, unless there's some other rationale for the law to do that. In this case though, you're saying if you use the home for your business, then you might either rent the home or own the home. If you own the home, then you have interest that you're paying and you have the property taxes, which you might be able to allocate to your business, part of them and part of them, to schedule A. So then you've got the splitting thing. And then if you rent the home, then you might be able to get a benefit from the rent, from part of the rent, which could be huge, of course. And that would be coming to the business use of the home. So you must meet the requirements for business use of the home. So it's a whole other topic in and of itself that you can dive into for the business use of the home. But the general idea is that you have to have some part that's going to be laid out for your particular business and possibly you can use a ratio type of analysis of the square foot of your business part versus everything else. And you can't just have some non-business place that you do some business in. It's got to be usually strictly related to business. So if you do some work sometimes on your laptop in bed, you can't deduct the square footage of your bed ratio rent deduction because presumably you do personal stuff like sleep in there too, which isn't business related. So for more information on that, you can see business use of your home later. Okay, rent paid in advance. And now we're getting some funny business on the rent because note that you might be on an accrual system or you might be on a cash based system. If you're on a cash based system, then normally you take the deduction when the cash is paid. But you can start to manipulate a cash based system by saying, Hey, look, if I think I made more money this year than next year, I'm going to make a deal with my landlord that I have that I pay my business rent to for my office building and say, look, I want to pay you all of my rent for the next three years on December 31st so I can deduct it all this year because my income was substantially higher this year for whatever reason. And that will be more beneficial for tax purposes. But the IRS is going to frown upon that kind of activity and try to put some rules in place against that. So generally rent paid in your business is deductible in the year you paid or accrued. So if you aren't accrual basis, that would mean that you pay the rent when you actually used the business office. So if you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. So there they're putting their foot down on that one. So you can deduct the rest of your payment only over the period to which it applies. So for more information, you can take about rent. You can see Chapter 3 of Pub 535. You can find it on the IRS website, irs.gov, irs.gov.