Actually, do you mind if I have a follow-up response, just in terms of the equity?
One of the consequences of the elimination of the double deduction is that, as with something like dividend income, you ensure that from both a corporate and an individual perspective, options are taxed in a way that is broadly comparable to how employment income would be taxed, so you have a situation in which the benefit provided by the option does not provide a deduction to the employer, but the employee receives a 50% deduction. In this sense we see this measure as achieving a certain comparability in the treatment of options relative to other employment income. That is important, given the distribution of the benefits the measure provides.
We actually have what I think is an interesting chart to that effect on page 354. It shows the taxation of employment income and its impact at the corporate level as well as at the individual level. You may find that interesting.