People are kind of overlooking the rules.

Right.

So, I guess a few different things, Saul.

With cost segregation or bonus depreciation, It's important for everyone to realize that while it is allowed and it is an expense, depreciation or bonus depreciation or cost segregation, that's all similar as far as the write-off.

It's a paper write-off.

That is all deferred income.

So it's not, so it is an expense that can be credited to reduce your tax bill, but it's also a tax, you're deferring tax, you're deferring additional income for that, right? So it's a trade-off.

Josh, do you want to comment on that, uh, cost sag in 1031?