We have not. The sector analysis before the implementation of a tax policy change like that would typically happen at the finance department and other departments; we don't prepare that type of analysis.
I would just remind members that of course any costs incurred by business would be deductible as a business expense if there were costs incurred with the changes. So that certainly would be something. Of the money we have, about two-thirds of that is going to outreach and information and to working with associations to try to make sure small business is ready for the change.