Yeah, we agree.  My statement is that only the portion of executive comp that can be allocable to SRED expenditures can be deducted, which is what you&#x27;re also saying.  The key term is &quot;excessive&quot;--for SRED purposes, executive comp is excessive to the extent it does not relate to SRED expenditures.<p>But go ahead and call people names on the internet.  It makes you seem like a true authority on the matter.