 So let's back up and talk briefly about what is a 1031 exchange. So if you have a property and it's, let's say, a rental property, you've been depreciating it for a while. Now, if you sell it, you'll have a lot of capital gains. So most people, if they've done a lot of properties, they may be familiar. But if you haven't done a lot of rental property sales, you may not have heard of a 1031 exchange. That's when you buy another property right away and you can transfer your tax basis there so you don't pay any capital gains. But the key is you have to buy another property.