Thank you for the question.
Certainly there is not a substantive difference between the $4,000 and the next dollar. It is common in tax law for different provisions to contain maximum amounts. It's a typical practice when it comes to tax measures. It's not universal. As Pierre mentioned, this particular amount is something that was deemed reasonable not just by Parliament, I guess, in passing Bill C-19, but it was the amount that was put forward by the CBTU in terms of their financial projections as a typical amount. We think it's a reasonable amount to cover most circumstances.