Sir, 33% of your capital gain is still tax-free, so you still retain that benefit.
Mr. Stanford, can you please explain the way that stacking might work under this new provision? To give you an example, many people are concerned how this might affect a second property, rental property or a second home. In the case of couples whose secondary residence is 50% owned by each spouse, each of them is entitled to a $250,000 exemption, making a $500,000 exemption. It's the same thing with the farm. Can you explain that to us?