I have just a couple of questions, and then I'll turn it over to Mr. Bezan.
One of the criticisms we've heard has been from tax planners who, in doing 2005 tax forms for farmers, had the opportunity to do a couple of different things with inventories. They had options on how that was reported. They did what they felt was right at the time, but in light of this program, they made some wrong decisions there. The farmers who did not have the income would have qualified for the programs. Because of the tax planning, they made those changes. Do you have any way of dealing with that?
My second question actually applies to the same thing. I have been told by accountants that next year the number of people who will qualify will probably go up by 50% because they're able to move the numbers around in the 2006 tax forms. I'm just wondering if you can address those two issues, and if you do, I'll turn it over to James.