 Because if you make too much money, you can't deduct all your losses. But when you sell it, you can deduct the losses. So I had a client that came in and talked about, well, what if I sell my rental properties? And I said, well, because you depreciate it, we have to add that to the gain. But then that gain is taxed at a maximum of the portion that's the depreciation is taxed at a maximum of 25%.