Certainly that's true, and I think I said that in my previous intervention. There are a few things to keep in mind there. Number one, there are important opportunities for individuals who have a rare capital gains event to try to reduce and average out their exposure. That includes the $250,000 exemption, obviously, from the higher rate, which is stackable across a joint ownership situation. It also includes the capital gains reserve system, which allows people with an occasional capital gains to average that out over several years.
I'll also point out that the same argument could be applied to other features of our tax system. We have a system of increasing marginal tax rates on personal income, and there are people who end up in the top rate, just once or twice in their lifetime, but they still earn that income in that particular year. We do not have a generalized income averaging system in our tax system, so on some level, if you've made that much money in a year, you should indeed pay taxes on it.