I see that you have three formulas. It's appreciated that you went into some detail to try to provide them. It makes it a little bit easier to do. The same thing applies when you use examples. You went to a lot of work to make sure we could understand them, and I appreciate that.
My next question is about the ability of this BIA to extend the tax on split income to capital gains. Can you explain how we are broadening the tax on the split income regime?