That's absolutely correct, and therein is the difficulty. This is just a very difficult area, and it's been difficult ever since I've been engaged in this. It was difficult when we rewrote the tax law in 1972. When we rewrote it in 1972, the act was about that thick; it's about that thick now, and a lot of it has been to try to deal with these very thorny issues. It's really important to deal with them.
