Yes. I'm happy to provide that research, and I can answer your question.
It was done in conjunction with farm tax accountants, but we didn't have time to wait. I can tell you that there was a report from MNP that came out about a month ago. That was three or four months after this capital gains inclusion rate decision. We didn't have time to wait. That's why we came out with research as soon as possible that showed that this is going to be a 30% tax increase at the time of succession planning for family farms.