If you've got a client that's renting out a home on Airbnb, a few things to think about because this client is going to have some federal, state, and local tax obligations, and if we're just focused instead on federal and state income tax obligations, we're going to miss a few things. So, certainly, at the federal and state level, how do they treat that particular rental? Is it subject to the passive activity loss rules? Could it be subject to the [Internal Revenue Code Sec.] 280A(c)(5) limitation rules? And you can look at the rules to figure that out.