Thank you.
Mr. Mains, you're fairly open-ended in your 100% first-year deductibility for investments in farm equipment. Could you give us a little bit of a definition of what farm equipment you're talking about? If you're talking about it all, it's basically impossible to do, I would say, but if you're talking about new innovative equipment, that's a different story.
Second, which is the greater problem in terms of competitiveness with the United States, the corporate tax rate or the first-year deductibility that they're applying there?