Mr. Niall Cody:

Yes. There are two issues with research and development where yield can occur. One is if it fails what is called the science test. The other is if it fails the accounting test. Probably the biggest proportion has to do with accounting rather than science. We have issued very detailed guidance for the research and development credit which has been in place since 2004. That is 14 years of guidance and advance notice on research and development and what a company is entitled to claim. Our experts will examine certain aspects. I have seen some of the expert reports. They are comprehensive, detailed analyses of the science. If we have an expert in the field, the company probably has three experts for that process and there is considerable engagement on those aspects.