thing that has been looked at in the literature is in an r&d study, for example, when they look at the dataer, they might see what looks like an increase in spending. but what has been looked as, you know, is that really more r&d that results in more products or is it, say, a rise in the input prices. and there is actually one study that shows that all the increase in r&d spending actually goes to salaries, r&d. so it's not more r&d, it's just paying the engineers more. whether the input providers actually demand a higher price for the inputs when they know the other party has an r&d credit that part has been looked at. and there is some mixed evidence on it. but i don't know of a study, because that would take some researcher, you know -- >> okay. i thought you might have come across. i would add that there are people who i think would have advantage of it. i hung around in the tax area with a guy name steve jobs, probably before you were born. and he didn't really pay much attention. i mean, he would take advantage and he came to this committee to get some tax relief for giving computers aw