I guess the distinction is that in the context of providing a general loss offset, and I think as the letter notes, on employee stock options you would create a precedent within the tax system on a fairness basis to provide a similar ability to apply capital losses against other income for all shareholders.
What we tried to do was implement a targeted measure that provided a practical solution to an understandable misunderstanding of the law that has occurred among some individuals, at the same time as avoiding making a general pronouncement on the appropriate taxation of employee stock options.
In this regard, it's worth noting that the measure is only limited to those individuals who took advantage of the deferral measure, and it's tied to the elimination of the deferral measure.