 How is the IRS going to look at this? I guess that's what I'm trying to figure out. Like how's the IRS going to look at this in terms of your – what's the cost basis on this? Well, here's – I'm showing my ignorance here, Joe. I really have no idea. Okay. Well, it's not ignorance because – so you bought a house. There were – the house is on a lot. There's also a vacant lot that you got permitted for a separate lot. Correct. That now has a value of $200,000. Correct.