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foreign just letting everybody know were going to start here shortly um we got about 20 seconds till the top of the hour well well get started promptly but I wanted to start letting everybody in appreciate you all being here today we got a pretty big crowd signed up for this one which uh which kind of expected um its a its a topic thats uh fairly interesting and and a topic we were hoping we would never have to talk about um but uh the way we stand right now we are going to have to talk about it and thats why youre all here today um I can still see a bunch of people jumping in so while thats happening Im going to give it a few extra seconds to uh before we officially kick it off but technically we we have gone live um in fact you know what Ill do some housekeeping while people are logging in still so a couple things you are assuming that you signed up for uh an update on the 174 capital A capitalization rules youre in the right spot 174 meaning r d expenses or are in E exp