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That is Mr. Keller's account,
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and Mr. Keller's an old friend of Ted's dad,
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and he always sends an electronic payment,
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which personally I hate,
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because I'm a real paper person,
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but Mr. Keller's one of those environmental people.
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So anyway, since there wasn't a physical check,
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I didn't enter it into the book, but...
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the money's there.
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Ms. White, you've read Section 61 of the IRC?
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I... did not follow what you just said.
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How gross income for a business is defined.