Thank you very much, Mr. Chair, and thank you to all the witnesses for joining us today.
Ms. Anghel, from the National Marine Manufacturers Association, you spoke about the luxury tax on boats.
At first glance, one might think that if a person can afford a quarter-million-dollar boat, then they can also easily afford the 10% luxury tax on that boat, and it might not be worth their time, effort or energy to try to avoid paying the tax. I was wondering if you could elaborate a bit on what consumers will do to avoid paying this tax.