almost anyone. speaking of which, how about capital gains, nobody talks about that. you're a business guy, what's going to happen on that front, and i know all the push and pull, the farm lobby, you know, worried about farm inheritances but you got those mega, mega billionaires who are not paying any taxes because of the step up provision. >> look, let's take them in order. i think raising the capital gains rate back up to that 28% range, that was the same range that ronald reagan had, so i think it's hard to argue that's not fair and if you go ahead and raise for people like me who have been lucky enough to be successful our top rate back to 39, i think i can clearly live with that. a 10 point difference between ordinary income and capital gains. i think that is fair and right. on the question of the taxation of property and death, you know, the so-called stepped up basis issue, i think there's a compromise here which would be called carryover basis.