So you can write off 100% of all that five year and 15 year property. It’s all about when you perform the study. And that property has to be purchased and placed in service in the particular tax year, right? Correct. And so yeah, placed in service basically means that it’s ready for rent. So it doesn’t necessarily have to be rented. If you had a large commercial property and you had it available, improved and advertised, even though you did not get a tenant, that would still be considered placed in service. So that’s an easy strategy to implement after year end. But you want to make sure that you get going on it soon because everyone starts doing it these first few months and tax season trying to get it done and implemented for their tax returns.