 then the fair market value, they probably could not take a loss on that on their individual returns. We would just show basically an evening out. We'd show the sales price and their cost basis being the same, so they wouldn't have any gain or loss on that share of business, but we'd have to maybe double-check that with the details of what transpired. But, yeah, you yourself as the purchaser wouldn't have anything to report on your personal tax return.