The other $45 million comes from this, what we now call, purchase price allocation. Just technical words that basically mean: if you are buying and selling property, or property in the wider sense, you, as the vendor, and the purchaser now have to agree how you're going to treat various aspects of that sale for tax purposes. Under the rules that have persisted for long periods of time, what that means is that the vendor works out what works for his or her situation and the purchaser does the same. Now, by making this all come together and requiring the purchaser and the vendor at the time of sale to agree what the basis is for how it's going to be treated for tax purposes, it will generate about $45 million a year—that's the current estimate.