I can understand your mathmatics and agree that if all months were like Jan 09 then it would be 96 million plus. However, I have to look at the previous long term collections of 66 months and believe that this represents a full picture of tax collection trends. In contrast, to accept that one month's tax collections is indicative of the rest of the year is somewhat short sighted. I mean, every year in any economy is going to have swings in the amount of tax collections for each month during the year. For instance, December and January will be more than september due to Christmas and New years spending. Same with August being higher due to back to school spending. So to take January's numbers which are typically high, and believe that all months will match that amount is, again very optimistic. But I can appreciate your point of view.