professor at the university. david, thank you for helping us to make sense of what to do now that this guidance has come from the irs. is it clear to you who should do this prepayment for 2018? >> that's a great question. it's hard to say. because you are not really prepage 2018 taxes. paying taxes you already owe from 2017 most likely. so the question is are you doing the right thing by paying them in 2017? right now or next year in 2018? normally you would? >> so if it were you, what would you do? >> so if it were me, depending what state i lived in and what the rules were, i probably would go ahead and prepay the taxes. because there are some potential down side to prepaying the taxes like you have lost value of your money, or you might get a potential audit by the irs. but the down sides are very