I’m curious, would it have made sense for Peco to have created a holding company, sold the assets to the new company and then performed a new cost seg study? A new tax-basis would then be in place and qualify for a new study…any ramifications to that I’m missing? Seems to me a lot of money is being spent in this case when the very purpose for the study being done was to save money. It goes back to my colleague’s comment about a cost seg pro being involved in the beginning…it should always be the case!