For instance, if someone owned a property and on it was a building where some of it was used for private purposes—the developer lives in it—some of it was used for an office, and then there is the issue of the land, we've actually got three parts to this title that the developer owns: the private-use part, the office, and then we've got the land underneath it. So, in an apportionment, first of all, it would be good to understand what is the basis for the apportionment between the private use and the business or taxable component of the house, and also, at the same time, how the land component comes into play. I'll ask him that question first, and then we can go into the next bit. 