 But just think about it as shares, okay? So he's the shareholder, and he's also the employee because when he pays himself, he pays himself and he has to pay FICA taxes. So 15.3% for Social Security and Medicare, half of it is paid by the company, half of it is paid by him. But remember, he is the company, and he's the employee, and he's the shareholder. But in the end, when it really goes down to his tax return, it comes down to how much is left over.