I worry whenever we have officials who come here with new rules and can't tell us why we need the rules. I become very concerned that we're imposing costs and restrictions on people without any purpose, so I would appreciate some explanation as to how these anti-avoidance schemes could even occur, given that the practice you described at the outset is already forbidden under the existing law.
Moving on to the exploration expense changes, you said that in cases where an exploration for oil well development is successful, then the expense associated with that exploration would be deductible at a rate of 30%, whereas if it's unsuccessful, it would be deductible at a rate of 100%. Did I understand that correctly?