there are small business that is are lorkted in areas that -- that have high rents, with the exception. we motte most notable xm pell being union square. the rents are $420 per square foot on an annual basis. so, there could be small businesses located in the areas. and that aren't big businesses. they just happen to be in the high rent areas. that wouldn't qualify for this exclusion as well. another example is polk, which is $48 per square foot. if you work away from the $5e cap on the exclusion and you know your rent is $48 a foot on annual basis any small business above 100 square feet wouldn't qualify for this exclusion. this are some that do but there are others that don't. additionally, i wanted to point out that -- that we're concerned with the commercial rent tax and the exclusion would affect different industries and in different ways. depending on how much lapped and -- space they utilize. i think industrial is a good example. commercial rent, industrial represents 0 about 85 cents per square foot in the southeast sector. and if you work back ward from the $65,000 cap, that m