 Looking at the income tax formula, we're still focused online on that being income. Remembering that the first half of the income tax formula is, in essence, an income statement, although a strange one. Income up top, the equivalent of expenses being the deductions getting us down to the equivalent of net income. That being taxable income, our goal being the opposite of a normal goal for an income statement to have the taxable income, the bottom line as low as possible to reduce the number of taxes. When we look at the income then, the top line, the question is, is this income and if it's income, is it something that we have to include as taxable income or is it exempt for some reason? In that case or in this case, we're applying that concept to the taxable refunds. So if we look at the form 1040, we're down here in other income from Schedule 1, this is the common layout that we would kind of expect if you were to create like the form 1040s from scratch, you might not put all of this stuff in the income line on page one of the 1040, but rather have summary lines that are going to be leading to other schedules that have all the stuff on it. Why? Because that's going to simplify the forms and people that have amplified tax returns will simply have less schedules to attach. Why didn't they do that before? Because before we had software, the idea was that they want to put everything on one basically 1040s so everyone can just have one sheet that was thought to be the easiest way, which it probably was at the time, but these days you're filing electronically so it doesn't make a lot of sense or it's not a lot easier to just have one form that basically has one sheet that that will conform to everybody, but you have this concept of other schedules that will feed into it and so we'll see some play and see where the tax code goes going forward to see how they kind of format the form 1040 going forward given that given that structure.