 If we look at the donee side, there's the benefit of receiving the asset of the gift, and then also they would receive the income from the lease, which is really important. Another thing that might be available to the donee is that if that asset was depreciable and it has depreciable value still associated with it, they might be able to depreciate that asset out as well. So there's quite a few benefits there for the donee as well. And again,