Hello and welcome to the session. This is Professor Farhad in which we look at charitable cash contribution under the CARES Act of 2020 and under the Tax, Cuts and Jobs Act of 2017. The reason I like to show you 2017 is to show you where the changes were made. This way it makes sense to you, especially if you learned recently the Tax, Cuts and Jobs Act. As always, I'm going to remind you to connect with me on LinkedIn and subscribe to my YouTube where I have 1,800 plus accounting or finance tax as well as Excel tutorial. On my website, farhadlectures.com is a supplemental tool. What I do is I help students pass the CPA exam. No, I don't replace your Becker, I don't replace your Roger, I don't replace your Wiley, I don't replace your Glyme. Whatever CPA prep course you are using, you would still need that CPA prep course. But what I do is I supplement, I give additional explanation for the topics so you can take advantage of your CPA course and do well on the exam. So simply put, I prepare you well for your CPA prep course because your CPA prep course nearly reviews the material with you. That's the difference between what I do, a stitch versus review. So I strongly suggest you check it out if you are interested to, if you're interested in adding 10 to 15 points to your CPA exam score. So let's take a look at the old rules under the and this is for individual. We're going to be starting with individual and we'll talk about corporations separately. Simply put, if you don't itemize, you don't get any deduction for cash contribution. Under the CARES Act, it's a slightly different rule. You're going to have a universal deduction for AGI. So you can deduct this upfront on your 1040, for AGI. And this is going to be with us, this deduction, $300 if you're single and $600 Mary Tralenzoli. So simply put, anyone can take this deduction as long as they contributed money to a public charity cash. They can take 300 or 600. That wasn't the case before, before the only way you could have taken advantage of any charitable contribution is if you itemize and many people don't itemize, especially after the Tax Cuts and Jobs Act, where they increase the standard deduction and many people like I used to itemize and I could not itemize anymore. Okay. Now, for individuals who itemize, so you have to understand we have people that don't itemize. This is what happened. Now, people that itemize under the old rule, you could have took 60% of your AGI if you made any contribution in cash under the new rule. If you itemize for 2020, you can take up to 100% of your adjusted gross income. What happened if you contribute more? If you contribute more, you can, any access, you can carry it for five years. And remember, the, the contribution has to be made to a public charity. In other words, the old limitations still apply to private foundation and donor advice fund where you where you can contribute limited to 30% of AGI for appreciated asset and 60% for cash. So the old rules would still apply. What about for corporations? For corporation, the old rules is you can deduct up to 10% of your adjusted gross income. Under the CARES Act, they increased it. Again, why are we doing so? Think about why? Well, the reason they're increasing it because of COVID, they want individuals, they want corporation to contribute more. Why? Because it's going to help their fellow human being who are suffering because of the COVID. Now, when I prepared my Tax Cuts and Jobs Act lectures of 2017, I was like, great, I don't have to revisit this until 2025 because there should be no changes. But because of the COVID, we have the CARES Act. Now, remember, if Biden becomes a president, who knows, they may change the tax rules again. I do embrace changes. Why? Because the more changes there are, the better for us as CPAs. I'm looking for it from a selfish perspective. As a future CPA, you have to understand, you have to embrace change, you have to love change, you have to babysit change. It's your best friend. Because when change occur, people look at you as the expert, you're the CPA, you know what's going on so you can increase your billing. That's why change is good. So don't be intimidated by change. Also, contribution of food by corporation like food like supermarkets or Panera Bread, you could have took up to 15% of AGI. Now, they also increased it to 25%. Obviously, for obvious reasons, they want supermarkets and restaurants to contribute to food banks because people are using food banks. They lost their job. They need food to eat. They need the extra cash. Therefore, contribute to food banks and we'll give you a deduction. Let's take a look at few CPA questions or what you should see on the exam. Adam is a single taxpayer who does not itemized, earned 4,000 in wages, incurred 2,000 in undreimbursed employee business expense, paid 500 as interest on the student loan and contributed 200 in cash to a public charity. What is Adam's adjusted gross income? So how do we compute adjusted gross income with start with income, 4,000, incurred 2,000 and undreimbursed employee expenses. Can Adam deduct this? Not at all. I mean, that's a lot of expenses. I wouldn't have worked at that job because, you know, you spent 2,000 for undreimbursed employee expenses. Can Adam deduct his 500? Of course he can. Student loan is deductible. There's a limit, but the limit is in the, it's like in the 60s and 70,000. So you don't have to worry about the limit and contribute a 200 to a public charity. Now, he doesn't itemize. Adam doesn't itemize. Can he still take the 200? And the answer is yes, because a single you can take up to 300. Therefore, the Adam's adjusted gross income is 3,300. We have to remember the new rule. The new rule is as a single, although you don't itemize, you get up to $200 in public up to 300 if you're single. Here, Adam only contributed 200. That's fine. Let's take a look at the second question. Maggie, a single taxpayer that itemizes had 40,000 in adjusted gross income for the year. And during the year, she contributed 18,000 to her synagogue public charity. She had a $10,000 contribution carry over from her prior year synagogue contribution. What is the maximum amount of properly substantiated charitable contribution? That means Maggie got the receipts that Maggie could claim as an itemized deduction for the current year. Now, we have to be very careful. If you itemized under the old rules, you would have to take this amount times 60%. If you take this amount times 60%, you'll get 24,000. And this is this would have been the answer. That's not the answer anymore. Now you can contribute up to 100% of your adjusted gross income.  Therefore, you can deduct 28,000. And that's huge. That makes a huge change on your return 28,000. Well, it's not likely that somebody making 40,000 contribute that much, but look, some people are generous. So who knows? Maybe Maggie is generous and that's fine. That's fine. Look at this question and this question deals with a C corporation rather than an individual. Adam C Corp had the revenue of 115 operating expenses of 90. Adam also received 30,000 dividend from a domestic corporation and is entitled to a 10,000 dividend received deduction. Adam, the corporation donated, not Adam, the corporation donated 15,000 to a qualified shareable contribution. What's the Adam's contribution? C contribution. Well, let's start with revenue 115. They received $30,000 in dividend total 145,000. Now we're going to deduct operating expenses of 90,000 and that's going to give us 55,000 and we stop right there. We don't keep on deducting dividend received deduction. So the dividend received deduction is not deducted for the purpose of charitable contribution. Therefore, at this point, we could compute times 0.25, not 10%. Remember, remember not 10% because under the CARES Act, we increase this. So if we take 55,000 times 25%, that's going to give us 13,750. So Adam can contribute 13,750 versus under the old rules. He could have only contributed 5,500. It means they have a carryover for the remaining of 1,250. And you could, they cannot take this year as a charitable deduction. As always, I'm going to invite you at the end to visit my website, farhatlectures.com for additional resources. I'm going to remind you one more time. I don't replace your CPA course. I wish I can.  I will be there to support you through your CPA journey and I will help you substantially to pass the CPA exam. Invest in your career. It's worth it. You are making 20 to 30 year investment. Study hard. Good luck.


Live from the Sands Convention Center in Las Vegas, Nevada, it's theCUBE at AWS re-invent 2014. Brought to you by headline sponsors Amazon and Trend Micro. Okay, welcome back everyone. We are here live in Las Vegas for Amazon Web Services AWS re-invent. This is their big, I guess, end user developer conference of the year. We, it's our second year of work, and we're excited to exclusively broadcast live from the ground floor with theCUBE. This is our flagship program. When we go out to the events and extract the signal from noise, I'm John Furrier, I was still in Angle. My co is Stu Miniman from wikibon.org. Our next guest is Theresa Carlson, Vice President of Worldwide Public Sector Business at AWS. Welcome back to theCUBE. Thank you, happy to be here. Tech athlete, as we say, we love having you on. And certainly, I wish I could go back and replay what we did last year because we were pretty high on this whole government sector business. And then this year, just boom. Yeah. CIA, you win the IBM deal. Yep. Now, and then here at this show, obviously the government's clearly the consumption. Yes. Is a winning form. So give us, how do you feel about this year?  I feel great about this year. I can't tell you, it's really been a phenomenal year for public sector. You know, we announced today our government business has grown, our education business has grown, the not-for-profit. And we're starting to see a lot more procurements that just plainly call out cloud computing. And if you look at those requirements, those requirements are really Amazon Web Services. And the adoption has grown significantly since we last talked. So, pretty excited. So this CIA thing, which has been written about, so I don't really want to go too much in the weeds on the contract. And certainly the IBM thing. But it's a first of its kind kind of opportunity for you guys. In both one, government also in the consumption side. So, is there things that have come out of that that's surprised you? And what would you share with the audience as the real walk away game changer for your business? The real walk away game changer I think for our business is the fact that it was the central intelligence agency that chose Amazon Web Services and made a decision that cloud computing was the model of choice for them. And in fact, we built that region within schedule, on time, we've launched it. And now I think the customer is a happy customer. But the most important thing is it's a game changer for the traditional way that government actually consumes and delivers IT services for the mission. And one of the things that we've always said here at Amazon Web Services is, we want them to have more money for the mission and be able to do a lot more projects. And this actually really supports that whole value proposition, which is better, cheaper, faster, with security by design. Okay, so take me through what you guys are actually offering because we've got a lot of debate going on on CrowdChat that we have built on Amazon, by the way. Our new product, thanks for getting the plug in there. The student knows why you get the plug at the CrowdChat. But really more about what are you guys offering? Is there some Scuttlebut on CrowdChat that it's a private cloud? And so it's not a not real Amazon, it's the private cloud. Is that true or is it just a custom version of Amazon with what components? So is it a private cloud? No, it's really a custom version. They, in fact, their procurement's fairly public. And in fact, they wanted, that was one of their key tenants, was a commercial cloud model. So they wanted, they didn't want anything spectacular special because they had already evaluated what Amazon Web Services offered. So it's a commercial cloud region. The big difference with it is obviously it has to meet their bar on security, which is different. But it's also what we call air gapped, which it's, you know, it's within their network, within their boundaries. But it really, it's an Amazon Web Services region. Yeah, Teresa, so can you speak to us since the CIA deal, what has that done to your government business? And I'm also curious, from a security standpoint, has this had ripples just across Amazon's entire business? It really has, you know, I think a lot of people really sort of woke up and said, wow, we have the intelligence community really looking at cloud. And it's, if they say that it's secure and it's a game changer for them, why shouldn't we really be looking at cloud? So it's definitely supported our business and I think the growth of the business globally for public sector, that the enterprise probably has been the most, you know, commercial enterprise area has probably been that biggest growth as a result of this because a lot of large enterprises were evaluating cloud already and said, well, you know, hold on, again, if they can do it, why shouldn't we be out there aggressively evaluating and taking advantage of it? And just a point of that is what we really find, it's not that they weren't interested, but prior to this, it really, it's speeding up their ability to get out there and write a nice procurement so they can actually get there faster. Right, so can you also explain to us a little bit about the AWS marketplace for the intelligence community and how that builds into your government offerings? Sure, so I don't know how familiar you are with their commercial AWS marketplace. Well, this will be exactly, again, the same thing for the intelligence community and obviously for them to go big and utilize these tools, they'll have to go through some additional vetting that here's the game changer. The game changer is this provides unlimited innovation for the intelligence community. They're going to be able to try and evaluate tools that they never had access to and they have a varied and large mission and many times, a lot of the tools they've used, they've used for a long time and they're very hungry to have some more innovative kind of tools that they can evaluate and take advantage of. So I think for the short term and the long term, it's really going to provide quick access to innovation that they can start using immediately. So Teresa, what's it been like working with the government? Because you talk about cutting costs and driving innovation, those are two things that we don't hear much from our government these days. Yeah, well, so I've been working with government for a long time and I suppose I'm a big believer that government should have the same opportunity as any other company to do things better, cheaper and faster with that security and Amazon Web Services offers that and the big, the change that we're seeing is that actually integrators and partners see that they can do more projects, like more projects rapidly versus one project for a long time and that's what Cloud's really getting to. Okay, so let me get this right. So the intelligent community or as you call I see, that's your baby, right? Well, I love all my customers. Last year, I think, do we talk about FedRAMP? That's that part of it, is it a different group? Or is it similar? I would love to talk about this. So security and compliance and FedRAMP was the first security and compliance regime and this was started in the U.S. government. As a result of that, there's been instantiations other places around the world, like IRAP in Australia, MTCS in Singapore and there's other countries and groups starting to pick these up. We've met all of them, if they're out there, we're meeting them. However, the interesting thing about the U.S. government is after FedRAMP, then DoD came out with some of their own tools, some of their own controls and we met those controls, level one through five and then we met an additional bar with the intelligence community. So so far, we're doing a pretty good job meeting all the security and compliance. Don't get too comfortable because competition is coming after you, I'm sure because you guys are really doing well. Congratulations there. But I got to ask you because Stu and I with Dave Vellante were on a production meeting before we kicked off theCUBE a couple of days ago and we were talking about your interview last year and what was coming out this year. We kind of said to ourselves, we're kind of scratching our heads saying, this doesn't make any sense. Why would the government move faster than say enterprises? So I mean the CIA and the intelligence community is a massive shift in behavior. One, as an organization, as a community and two, they have kind of like hardcore basic customers, the voters. So talk about the dynamic and how did that play out? Was it an enabler? Was it just a, and do they all buy in this marketplace? Can they all buy from each other? It's really kind of like pretty amazing. Well, this is a buying vehicle for the community. So it's not just the central intelligence agency but they all have access to this. So I think that's, again, that's pretty cool. So they have access to this but in addition to that, there's been a lot more, not just with this customer, but every customer, we see there's a culture shift that's got to take place, the training, the education. How do you actually build an application in the cloud? How do you move an application and then how do you optimize it? And we're going through that with them and quite frankly every other customer that we have in public sector. So what was it like, give us some insight. Come on, share some color around the conversations. Well, they just like, look it, we have a clean sheet of paper, we know we've got a lot of baggage, the government websites are crashing. I know you guys had some role in helping that.  I mean, the government really is not that strong on IT but they've got a lot of requirements. So was it like, okay, we want to build from scratch? Well, the traditional model of IT and government is to do everything from scratch. I mean, the traditional model is like, okay, let's buy every server, let's procure it, let's wait, let's, you know, design, configure, wait some more, build some more, see if it works. And what they're- Over provisioning there by, they spend way too much. They way over provision, way over provision. That's been very common. And with this, what's happening is they are seeing that you can try things, fail fast, recover fast, and really take those learnings and move them into the next project. So the principles that you hear Amazon Web Services talk about are really picking up in the government. And security must have been a concern. So we heard about the key, the encryption stuff, the keys today, you know, keys to the kingdom, if you will, security. What did you have to go through on that piece? I mean, I'll say it's an intelligence community. So they must have done their due diligence. Well, what I'll say about that, obviously, yes, they did their due diligence, but also just, if you keep in mind, governments are, have a rigorous model even if it's not in the cloud, they do have a very rigorous model about how they review and look at security. And cloud, because it's so new, this is this whole part of FedRAMP, we had to start from scratch and build these controls and work back and forth with government. And it was a lot of give and take and really them sharing with us their concerns and us sharing with them how cloud works and operates. So you're seeing a fundamental shift around how security is both understood and delivered. And of course, fundamentally we believe and we see from our customers, they tell us they feel more secure with Amazon Web Services. The question that comes up from the taxpayers like myself is this one, is this our government doing this? That sounds innovative.  It's not usually the government. And two, the other one is, how do they figure out the cost downstream?  So were they worried about some sort of SLA cause? Is that built into the contract? How did they deal with that kind of conversation? Well, there's actually, there's no reason why governments can't procure on demand OPEX versus CAPEX, that there's, traditional IT is trained government really well to buy CAPEX versus OPEX. So what we're going back and doing and saying, look, dollar for dollar, you're going to get a lot more with cloud. And in fact, for the first time in the budget this year, they're President Obama, they encourage in the 2015 budget for cloud or utility computing to be utilized within the budget. So what you're seeing now is more of a shift where agencies are picking up and writing procurements for on demand. Now, one of the things it's experience. So experience is the most important thing because the experience of how much they will use, when will they use it, when do they need more? Because like you said, they're used to over provisioning. So now it's about training them to be a little bit more, thinking more about how much they can deliver with the dollars they have, how much more they can deliver. But they're getting there. I mean, believe me, it's really, you know, it's not where it should be, but it's moving so much more rapidly than we spoke last year. Okay, so I got to ask you the personal question, which is, what's different this year from last year? What has changed in your life, not personal personal, in business personal? Like what surprised you this year? And obviously the total community is a great win. That fact that you wrote that in, that's a great business. It's going to have a lot of impact to how people do things, but what surprised you out there? That you didn't expect it would have happened this year? Well, you know, I run global. And I think for me, the big surprise is, going around the world and talking to my customers, I love it. And Asia is so progressive. I was just at the smart nation conference in Singapore and they want to be the first smart nation. And cloud plays a huge role in that. Australia. So smart nation, what does that mean? So smart nation is they want to be a paperless, very connected nation with lots of, you know, internet of thing points to connect their citizens, to provide information that really gets to the heart of any issue fast. And the other part of that, John that I think is really interesting is they're trying to enable that for their regional partners because as you know, Singapore itself is a fairly small nation, very powerful but small. And they have a lot of ports and shipping and finance and they are very open when it comes to regional partnerships. So as a part of this, they're actually training 100 plus partners on cloud. So they want to get there. So, you know, it's exciting to see what our customers are doing and how it's changing. Even the people they hire, they're looking to have more cloud based skills within government. So that's changing. The way education is starting to deliver in the classroom. We have a lot of work to do, but just the momentum where people feel excited about what IT can deliver for the mission, for education, changing the world. I mean, it is, you know, it's pretty cool. You're in a great spot. I got to say it's really fun to watch you guys and be close to you guys. We've been covering Amazon since it launched really, and I've been a fan. We're a customer of Amazon. We use the service as developers, so we love it. But I got to ask you, when you're sitting around the room, having a dinner with Andy Jassy, Jeff Bezos, and the team, the core team at Amazon. We work all the time. We don't eat dinner. But you work through, have a working dinner. When you sit there, Andy, right?   Not in a way to get cocky, but like in a way to say, you know, pinch me, is this really happening? I think we are all, all of us are in awe at where we are. But I think that we also never feel that we're doing enough. Because if you looked at the slide today that Andy showed on stage, the innovation curve at the services we're launching, obviously you can see by the number of services that we're launching in 2014, that we just continue to see all these amazing opportunities to do more. So while we're, of course, yes, we're excited we love our customers, I think we're constantly being sort of self critical of what do we need to do next? What can we do better? What are our customers asking from us? And, you know, quite frankly, John, I think that's the best part about what we do at Amazon Web Services is the true customer obsession of delivering on these features and services that are coming as a result of our customers. And you're global too, you mentioned that earlier. Having a global footprint and having companies that can go global, we heard Intuit on stage say we went global in two months. I was pretty impressed with it. So that's cool. I guess the final kind of question I'm curious about is, every company has a unique DNA, you know? Moore's Law for Intel, Cadence of Moore's Law, they marched to that Pat Gelsinger was talking about, talks about all the time on theCUBE. What is the Cadence, what's the Amazon Web Services Law? What's the core DNA? There's always that one unique thing. What is it? I don't know that I could say one thing, but the people are so passionate about our leadership principles and they're not just words. So if I could maybe encapsulate that, they're not just words. It's something that we live by. And if you look at all those principles and you start with customer obsession, you work down from there. And Andy talked about it today, the working backwards process for us. We begin with the end, was what would our customers want? What would they be asking for? And we want to hear honest and open feedback about what's working and what's not working so we can literally make that a better experience. And we don't take any of those items that come back to us as we don't want to hear it. We're like, great, give us more feedback and let us iterate and improve what we're doing on that. So really I think it encapsulates how we operate our leadership principles. And again, just the core of that is if you begin with the customer, I think things happen for the right reasons. And you guys are really good at packaging kind of that retail culture. All right, so we're getting the hook here, but I want to ask you, what's next for you this year? What's on the, what are we going to be talking about next year? What government agency global phenomenon deal are you going to do? So next year what I want to be able to talk to you about, we just won the state of Texas cloud procurement, which is very large, and Texas and Oklahoma can buy plus many others. I want to tell you a lot more about that. I also want to talk to you next year about global, what we're doing in a lot of the countries, because it is pretty cool. And I actually think in the US, they can learn a lot from what other countries are doing. And it's, and again, I love just seeing how they are taking cloud to the next level. So I want to share some more of those with you next year. I mean, internet of things is people and computers and other things. So like that's connected society. It's really powerful. I think you're in a really unique policy and social change is really radical. Yeah, it is. And the ability to take data and analyze it and these open data sets that are game changing now that you can open up genomics, weather, you know, science space, they're open and we have young researchers, educators that can use these and make new discoveries. And that wasn't possible almost just like six years ago. Think of how that's changed. So much more possible now. People are reinventing the way they do business. Hence the show reinvent. This is theCUBE. We're extracting the signal of noise. Theresa, give me the final word. If you could put a bumper sticker on this show this year. What would it say? What's the theme of this event? This year, definitely much more enterprise, much more enterprise. Last year I saw a flavor of it, but definitely this year. We have a huge executive summit. You were at the analyst with the breakfast session this morning, very much enterprise dialogue. And that's very much changed. And I would be remiss if I didn't thank you both for being here with us at AWS and helping us sort of promote and educate everyone about what is happening here. So I want to thank you all as well. Theresa, thank you. We're really honored to exclusively cover it. Thanks for the space and shout out to Mary Camarad and Andy Jassen, the team. It's our honor. It's fun to watch and document history and making. So we are live here. This is the Q's, what we do, we extract the signal from the noise and share that with you. I want to thank all the sponsors out there, Amazon and Trend Micro for supporting our passion, our vision of bringing all the data to you here live. We'll be right back with our next guest after the short break. I'm John Furrier with Stu Miniman. We'll be right back.


Welcome to Monet Café. I'm artist Susan Jenkins. I'm so glad you're here with me in the studio today. I'm going to provide a tutorial on painting the night. This happens to be the monthly theme in our Facebook group, Monet Café art group, painting the night, also called a nocturne painting. Now I will be featuring a set of Sennelier pastels that I love. This is a little 40-piece half-stick set. It's a great set and I love the assortment of values and colors. I'm going to be talking about that in this video and it's a great starter set. It's less than $60 for 40 pastels. That's really not too bad and because you get the half-sticks you get more that way. Now I will also be adding a few more pastels, not many and really those aren't even needed. You could use this one set to create this painting. Again I'll talk about that and since I'm using the Sennelier soft pastels, I thought I'd use the Sennelier pastel card. It's a product, it's kind of a long name for this pastel paper Sennelier La Carte pastel pastel card. It's thicker that's why it's called card and I'm going to be talking about the surface as I work too. I love this surface. Now here's my setup on my tabletop easel. I have my Sennelier pastel card up and ready to go. I've got my iPad. A lot of people ask about that little holder I have. It's something I got from Ikea only about $15 I think and I have a little preliminary sketch that I did. You can see there at the lower right. Now this reference image I got from pmp-art.com. I can't share it here. This is small enough where it doesn't conflict with their rules but I will be sharing the image, the link to the image on my Patreon page. If you'd like to become a patron it's only $5 a month and you can do so at that link above and a clickable link at the end of this video. Alright let's get started. But first I took a couple of pics of my little art sidekick who's often just hanging out with me. What a loyal companion my Jackson. He's so awesome. Now for this initial sketch I'm just using an index card and these Tombow T-O-M-B-O-W dual brush markers. I love these markers. They're great for doing a quick little value study and if you don't know what a value study is I have quite a few videos where I go through and create them and talk about the advantages of doing them. So that's not really the point of this video but I thought I'd go ahead and speed this up and let you see me creating this. I'm basically just getting in the general composition. The great thing about this is it works out any issues before you commit to the pastels. Again I'm speeding this up. You're gonna see this whole thing recreated when I do the painting but again I'm stressing the value of doing a value study. It's really a good idea. I don't always do them but I find that my paintings are usually stronger when I do. Now if you thought that one was fast I'm really speeding this one up because again it gets redundant after a while. I decided to add pastels to this and again yes this is just index card and it's not a sanded surface that you would usually work on but I thought you know what let me go ahead and just add some pastels and kind of get my color composition idea going before I commit to the painting. Alright so now we can get started. Here I'm recreating the sketch again and on the Sennelier pastel cart card I am just using a little pastel pencil and again just giving myself some a roadmap some guidance as to where things will be. You don't need a whole lot with this and this is a broken Terry Ludwig dark. It may be the eggplant color that it seems like everybody loves so much. Sometimes the cameras in my way when I'm filming I have to work with my right hand even though I'm left-handed but that's another video I'm gonna do actually is where I stress for you guys to practice painting with your non-dominant hand. It's really a neat exercise. So again I'm just really kind of loosely getting the marks down to represent the trees. I'm working on shapes rather than them having individual branches and leaves. They're far away anyway so they're not going to have a lot of detail and typically because we sort of negative paint when we're painting our skies and anyway when we make the sky holes we our trees kind of look a little bit like a blob to begin with but that's okay again when things are far away and it kind of lends towards that impressionistic style. Now you'll notice here that what I'm doing I want to mention too even though the dark pastels that I showed are not in the set with the Sennelier the 40 half-stick sets you really could do this whole painting with just that one set because that set has a black. I'm not sure if it's pure black but it's it's a really dark color. I just usually don't prefer black but you could absolutely use the black pastel in the Sennelier Lucarte set to do what I'm doing here and what I'm doing here is really it's like another value study and I'm varying the darkness by varying the pressure. Now let's see like right here in the water I'm glazing over the surface I'm not pressing super hard so it's not as dark so you can do a value study with a pastel just based on your your pressure you know so I also wanted to mention this Lucarte. I marked my paper off I had this piece of paper anyway to be a six by eight. That's a piece of pipe foam insulation there and what I'm doing I'll get back to my other point a minute is I am blending with this it works great for pulling the shadows down. With reflections you basically just want to create a mirror image in the water and then use that pastel I mean that pipe foam insulation to drag it down. You see how pulling the trees down and then glazing over horizontally really gives that impression of water. Now here's another pastel that I'm using that's not in the set but there is one in the set that you could use in place of this it's a I'll point it out to you later it's a it's the next darkest dark after the black and before I was talking about this actual pastel surface the pastel card but I'm going to talk about that in a minute because I want to show you right now my system of how I use this little container of the set to keep track of which pastels I've used you didn't see me do it here but in a minute you'll see I literally just turn the pastels upright of the ones I'm using so at the end you'll be able to see all the pastels that I actually used out of this set for this particular painting. Now I love this blue oh my gosh it's just a gorgeous blue obviously the reference photo is a lot of blue and a lot of those rich deep blues I also was seeing purple in there and towards the end I actually add a little bit of a magenta color to it but this particular set the Sennelier half stick set has some gorgeous blues in it and actually a really great variety of colors I find it's a good set in general to create you know multiple type of landscape scenery the only thing it was lacking in a little bit basically is is some good purples it didn't have that's why I'm using that Terry Ludwig purple right there I needed kind of a darker duller purple for the foreground area of that water and again just kind of glazing over the water a little bit when you use those horizontal strokes with glazing it really does flatten the water out a lot now what you see in the water what you see in the sky will be reflected in the water so I knew I needed to add some of that purple up a bit higher in the sky and okay now I am going to talk about this paper a little bit the Sennelier Lecart paper is very coarse one of the more coarser papers that I have worked on other than when I make a service myself there you can see how I turn the pastels up now that's the next blue it's a little bit brighter and a little little lighter in value but I love turning those pastels up like that so you can just go oh yeah these are the ones I've already used but again the Sennelier pastel Lecart card is very coarse and word of not really caution but just advice I guess is when I first started working with it I was like oh my gosh you can't even cover it up you've just got to press really hard to you know get the pastel and all those little grooves because it's so gritty but actually don't don't even think about that just keep working because what happens is the pastel as you work gradually as you add layers it does cover up that now you can pick or choose whether you want to do that or not sometimes I like letting a little bit of the paper show through and those pads that I showed at the beginning they come in various colors this is just kind of a almost like a little beigey yellow beige color alright the next one that's the next lightest in value is this lighter blue now I did do a little bit of a of it down at the kind of the horizon line where it the sky met those mountains in the back and I just kind of gradually added it going up and I you know work on the sky adding a few more colors sky colors are always more interesting if you kind of do some fractured layering of different values and even different colors now you see how glazing that on top of the water again because I put it in the sky I'm gonna put it in the water now this is the purple that is I also want to point out you see that how they the senile a pastels have like a little almost like a little tail on them or a little foot and I I wish they would make them to where they were smoother I like the fact that they're round but you always kind of have to almost scrub the pastel to get it to lay flat you might see me do that in a minute with some of these adding a little more purple back in there I thought the mountains were just a little too dark they needed to be lightened in value there were also a little bit too low so I raised them up now now they're probably too light again yeah so I'm adding more dark but anyway so those senile a pastels I do wish they were smoother but that's okay can't complain because I do love them other than that they're awesome all right I'm gonna work a little bit more add some music you guys relax enjoy I hope you learn from this and I hope you'll try it if you do and you're in our patreon group please share it on our patreon page my my Facebook group for my patrons all right enjoy this process all right now it's time to add that moon and the reflection in the water I drew the moon in first just to remember where it was but I knew if I covered this guy up which I did that I could just put it right back in of course we can layer with sanded surfaces and you really get a lot of layers with this senile a I mean it's it's really nice to work with that was a warmer yellow for first put down it was a little darker in value this one is a cooler yellow I wanted you know sometimes the moon has that warm glow to it not just that almost pale white yellow we glow to it so I wanted to get the warmth down first and then get the lighter cooler yellow now I want to add even more warmth so what I'm doing is I'm using this darker orange it might set seem I'm so sorry for my head being in the way it's kind of the only way I could see it to get my face close enough to it but I wanted to get that feeling of warmth that the whole scene is so blue that it really did need a little bit more warmth to it than just a flat white moon all right so I'm getting down that that orange notice I didn't draw a circle I didn't make a circular line and fill it in I'm just using the pastel to make a circular shape but now what I'm doing is I'm lightly going around the moon the moon's going to be smaller than what you see here because I want a little halo or a little glow around it so I add that extra circumference to the moon and then I'm going to go in with a little bit of that sky blue again I totally apologize you can't see a lot that I'm doing here and I just gradually with the sky blue layer over I don't want to cover up the whole part of the yellow but I obviously don't want it glowing that dramatically now you can see I'm just kind of lightly putting that blue on top not covering it all up and now let me see if I can zoom in a little more and you can see the glow to this moon alright the resolution isn't great here but you get the idea that there is a little halo kind of around it my camera keeps focusing on my head when I get it in the way so that created that little glow you just go a little bit of outside of the moon and then just gradually put a little sky color on top of it alright now I think this is where I wanted to add a little bit of that magenta cut see how I'm sticking the pastels up upright like that it makes a neat way that you don't have to take them out and then you might forget where they go I mean or take the time to figure out where they go it's not that hard really but I wanted to add a little bit more of that warmer palette to warmer color palette to this so I decided to put a little bit of that on the mountains and actually it makes sense because if the moon has light to it and a warmth to it like it does then you could add a little bit of that warmth to those mountains for the reflection that it's kind of receiving from the light now this is that darker magenta terry Ludwig that I I showed at the beginning of this video and I just the water in the foreground was so dark I didn't want to use that one that was lighter than I used on the mountains the more of a paler magenta color alright so I'm going to just work along here until I get to the reflection in the water which to me that was the icing on the cake in this painting those little sparkly bits of reflection kind of dancing over the water alright I'll be getting to that soon here I zoomed in again to be able to see what I'm doing with this reflection I pointed to that darker really rich kind of yellow warm yellow orange yellow and I am just kind of dancing the pastel around really kind of what I see there's little random strokes back and forth almost zigzaggy and again I'm putting just like I did with the moon I'm putting the darker value down first and then I will add the lighter value now I noticed in the reference photo there was a lot of reflection coming forward but then there was a span where there was no reflection and then a little bit way further back so and those marks were really small because it you know because of perspective in the distance after the reflection I knew I was pretty much done I add a few more energetic strokes to the water and I was thankful to have this time to paint oh yes this is that really dull green it's hard to see from just the video screen that's why I zoomed in closer because it adds a little bit more of that feel that these are evergreen trees with with their foliage you kind of just do a little bit of a zigzaggy pattern to give that impression of evergreens so this was fun and it was very therapeutic because this painting was done right in the midst of getting all of the news about the coronavirus you know closings of everything and just some of the the drama that's going on I never fear I know where I'm going of course we have to prepare and plan but isn't it great that we can have art to kind of get us through these times that it take our minds off of things so I hope you enjoyed this lesson I was wearing the Monet cafe designer artist series bracelet in this video so if you would like one I have the link in the about section of this video you can also find it by going to Susan Jenkins fine art comm and if you'd like to become a patron there's a clickable link at the end of this video thanks so much guys and happy painting


And I'm still in this corner because I have so many organization systems right here in this area of my selling room But today I want to talk to you about what the heck this little thing is here So this is a system I came up with for all of those really little Idy-bitty things that come in packaging that is useless after you open it It does it does not help you store it whenever after you've opened it for the first time So things like safety pins things like these little mini clothes pins I have these little craft pearls from when I made a pair of jeans I put these on the cuff of the jeans, you know all these little things I'm writing wooden beads from my little bead Gift project that I posted last year all of those little things need a place to live and Not be like, you know mixed in together so what I came up with is this is a sheet of Dalvanized metal that I got at the hardware store or actually this came from Hobby Lobby It was literally just this piece of metal I drilled holes into all four corners and mounted it on my wall this way I have no idea what purpose this was supposed to have I'm assuming you're supposed to put magnet stuff on it. Maybe it was like a Photo like you put photos and display them. I don't know and then I got these are Spice holders and they have this big gigantic magnet on the back and they are intended to hold spices You can even tell because they have like little little sections with little teeny tiny holes where you're supposed to like sprinkle off the The spices I don't love these because this doesn't stay closed It wasn't made very well, I guess and it just doesn't stay closed So I only use this for things that if this fell open Everything wouldn't come flying out. So these are my old sewing labels that I don't even use anymore I don't really know why I'm keeping them. I guess for nostalgia steak But if this flew open all of these labels wouldn't come falling out So that's the only thing I keep in there everything else. I keep in these little like they're plastic But it looked like mason jars, which I think is really really cute And all I did was take a very very large magnet industrial strength magnet cut it into a circle shape and then E6000 this to the bottom of the Plastic container this top. I don't even think is metal I think oh This is metal. But yeah, the top is metal. So You could put the magnet in the top Also, if you want and store it like this But I wanted to use the labels so that I would know what was inside So I put the labels on the top and the magnet on the bottom and they all just stay there like so So I I don't know I just have a bunch of little random stuff in here You could think of a good jillion different things to put in these obviously I could double or even triple The quantity that I have and I might do that. I might go get some more of them But for now this works for all those little things that just have no home So hopefully this helps you think about how to organize some of those little things in your sewing room But that is gonna do it for me today. Thank you so much for watching and I'll see you very soon. Bye


I wanted to take a moment today to think about eating disorder recovery and my journey and a milestone which for me is quite significant and I know that I have many friends and people in my network who have kind of watched my journey over time and who do take an interest in how I'm doing personally so that is Mark say hello Mark say hello. So something quite significant has happened in terms of my recovery journey which is that I have gained a dress size which is maybe not that big of a deal I've done that a lot of times in the past few years gained many dress sizes. The significant thing about it this time is a it's to a larger size than I've ever been and b that it happened without me really noticing or caring or no that's not true it's not that I didn't notice or I didn't care but rather that I thought gosh some of my clothes are a bit small now I should buy a larger size that would be more comfortable and I was able to notice acknowledge it and deal with it without freaking out which is what would have historically happened and it's interesting to me I'm very curious about this and what it means and whether it's a thing about right now and obviously the current climate means that worrying about things like size seems a little bit odd and maybe that's what it is maybe I'm thinking well compared to a global pandemic what's the problem about being a larger size but actually for me it's never been about size I've never wanted to be kind of thin in an aesthetic way or anything like that it's always been about not wanting to take up space or not feeling like I deserve to be here or kind of quite deep and trench difficult thoughts but more than anything it's just that I had kind of certain rules for myself about what size I was allowed to be and what was allowed to happen and doing anything that went outside of those rules was not just difficult but actually not possible for me just not a thing I could allow to happen looks really delving into this deep moment so yeah it it was yeah an impossible thought for me like the idea that I could allow myself to be a larger size was about as impossible to me as the thought that I might wake up one day speaking Portuguese or but now it's just happened as a natural result like many people during the pandemic food has taken quite a central role in our lives and I've been really enjoying it which is again a good thing and quite a new thing that mealtimes become an actual pleasurable activity a real focus in the day and something that I'm just enjoying in a really uncomplicated way so I've been enjoying my meals and I've been doing a lot less exercise so I would normally be climbing two three four times a week and moving more than like a hundred steps a day now the only exercise is my long daily commute which is longer than most people's at the moment because I move from one house to the other because we have two neighbouring houses and I've also been doing quite a lot of gardening and those things get me out a little bit not a lot compared to you know hours climbing every week so yeah less active more eating larger size do you know it's fine like I yeah I feel fine about it and it feels strange even really talking about it and I totally get that in the scheme of things you know I'm a really healthy weight now and this is good and something to be celebrated and no one would look at me and go wow aren't you huge but when I think about where I am compared to where I've been at my illest or even where I am compared to where I maintained myself at a quote unquote healthy ish weight for years and years and years and years throughout my life it's just a whole different place and giving myself permission to just be is good and new and I'm proud I'm proud of where I am right now with it and there's lots about how I am right now that I'm really proud of compared to where I've been it's giving me the space actually to be the parent that I need to be as well it's very difficult to try and teach your daughters not to have body image issues and to be confident in themselves and to love themselves when those things aren't true for you yourself and just as I teach other people I try and do the fake it till you make it but you know what these days I see my body more as a machine something that needs to be fed and nurtured and which can do really really incredible things and I'm grateful for that I like the fact that I can carry boxes and dig deep holes in the garden and run around with my kids and all those things which I take for granted now really but couldn't always do because I used to be very weak when you don't eat when you're very underweight you're not really able to do much there were times when I was so weak I could literally not even sit up and it feels like I was going to say it feels like a lifetime ago I literally do not recall the feeling of that and many of you were there with me some of you literally many of you metaphorically and you may have more of a recollection of that I just don't and I hope never to revisit that again um and this is partly about that too I want to make a note to self it's okay you can do this you can be this normal healthy weight and the world will not stop spinning on its axis in fact your brain will be freed up for thinking about many other things and I'm making really exciting strides forward in other parts of my life because my brain is no longer entirely occupied with rules around food and weight and measuring and activity and all those things it's just a non-thing and honestly I never I never thought that could be the case and I feel a little bit like I'm tempting fate like by saying this by saying I'm at this really quite surprisingly good place and I can't remember ever being like this like I can remember being six and worrying about this stuff on some level and having obsessions and compulsions around food but no I can't remember ever feeling yeah quite this chilled about it and I think I should caveat that with you know I'm still freaked out by potatoes like I can't eat pasta in certain shapes but these things now I understand more in my wider context of they're not about calories that's about textures and I'm autistic and that's okay and relatively normal for me and I'm going to forgive myself for some things there are other things in my life too which are still all right but you know we learn to live with these things and yeah I'm really rambling this one's for you Terry you love my rambling videos so you got one yeah ramble ramble ramble yeah I'd be really I'm kind of I'm inquisitive about this and I'm finding I'm in a place where I can begin to ask myself questions and give myself honest answers and there's enough distance from some of the most difficult bits for me to be able to really openly explore that and I'm really interested if you're interested too remembering that when I share about myself it's just my story often my videos are sharing a professional opinion and you can extrapolate and stuff when I'm sharing about myself it's just about myself because I feel like this or because certain things have worked for me does not mean they'll necessarily work for other people but that said if you're someone who is currently struggling and lots of people are lots of people even who haven't struggled for a really long time are struggling now during the pandemic because it brings up all sorts of difficulties for us if you are struggling right now I guess maybe hopefully that even if what works for me might not work for you hopefully it gives you a little bit of hope because I was in that completely hopeless place where it didn't feel like there was a way out and I didn't even want to find a way out and now it feels like that will happen to another person so there is hope a change can happen yeah more another time if you want to ask your questions I will do my best to answer them honestly and yeah I'd really be interested to hear your experiences too if this is something that you have also been through and where do you find yourself and what for you were those kind of important milestones in recovery because yeah for me a biggie was just saying hmm I need new jeans I'll order new jeans in a different size that will be comfortable that was a big deal okay I'll quit rambling now see you next time bye


Hello! This is Nick from Laptop Media and today we will show you how to open the MSI Vector 16, HX-A13V. To see the internals of this powerful machine, you need to undo 13 Phillips head screws. Then, flip the laptop, pry the sides of the hinge cover with a thin plastic tool, and use a lever tool to pop the front of the cap. You can also open the lid which will ease the whole process. With that out of the way, you can lift away the shield from the chassis. Now it's time to pry the back with a thin plastic tool. Insert it in between the plate and the base and carefully pop the plate step by step. Turn over the laptop, open the lid, and pry the sides and the front through the base. Flip the device upside down. You can't raise the bottom panel straight upwards because the audio jack sticks out of the main board. Lift up on the left and gently slide the panel to the right side. Here we have a 90 watt hour battery. To take it out, detach the connector from the main board and undo the four Phillips head screws that keep the unit in place. The battery has enough juice for around 7 hours of web browsing or 6 hours of video playback. Not bad given the powerful hardware and the high refresh rate display. To achieve that, you have to apply the Balanced preset in the MSI center. Also, the integrated graphics mode has to be turned on in order to use the IGPU and the Balanced mode should be selected in the BIOS in the User Scenario section. The Balanced preset is also activated in the Windows Power and Battery menu. For storage, there are two M.2 slots, one for Gen 4 and one for Gen 5 SSDs. We can see two thick thermal pads below the pre-installed NVMe. The RAM zone is protected by a metal cap. It's glued to the plastic shrouds of the slots with a tiny pad, so try not to pull the metal plate too hard. According to MSI, the two SODIMS fit up to 64 GB of DDR5, 5600 MHz memory in dual-channel mode. However, since the CPU can support up to 192 GB, this laptop likely wouldn't have issues running a larger amount of memory than the official manufacturer's specified limit. The Cooler Boost 5 thermal system looks impressive. It comprises two fans and three thick heat pipes shared between the CPU and the GPU. You get one extra heat pipe for the processor as well as two more for the video card's VRMs and memory. The bottom pipe is connected to the chipset via foil. The cooling is complemented by four big heat sinks as well as two heat spreaders. The big one is on the GPU side.


Craft presents the Great Gildersleeve. Craft Cheese Company will also bring you Bing Cross. Every Thursday night present each week at this time Harold Perry of the Great Gildersleeve. Written by Leonard L. Evans. Now let's visit our friend, the Great Gildersleeve, as he prepares to have breakfast this morning with his niece and nephew, Marjorie and Leroy. Marjorie, my dear. It's your birthday, uncle. What? Oh, yes, of course. Today's the 22nd. Same to you, Leroy. Say, Birdie, pick something special for breakfast. Just because it's a holiday, uncle Mort, so be sure and notice it. Oh, you can't help noticing her special pictures, Marjorie. You weren't here for dinner on St. Valentine's Day, but she served a liver in the shape of a heart. Yeah, and on Lincoln's birthday, she piled a bacon and toast up like a log cabin. Yeah. Yeah, but she takes such pains to make everything look so appropriate. I think she's coming now. Oh, yes. Morning, everybody. Well, good morning, Birdie. What's this? No prunes for breakfast? No, sir. I cannot tell a lie. Them's cherries. Oh, well, I see. I suppose you'll bring in little hatchets to break the eggs. No, sir. This morning, we have an Lexington omelet. Lexington omelet? What's that?  A dish. Oh, yeah. Well, it sounds very good for the Constitution. Do you get it? Here's your napkin. Oh, how nice. A red napkin for LeRoy, a white one for Uncle Mark, and a blue one for me. Gee, buddy, you certainly got the spirit of 76 today. I bet you'll bake the cake in the shape of Mom Vernon. No, I don't seem to be able to do that, so I made a Baltimore cake. Why Baltimore, Birdie? Because that's the closest I could get to Washington. Ah, stop going. I don't see how I think all them things to you. Well, it's too bad we aren't going to have a tea party today. You could fix a Boston cream pie for me. Oh, Miss Gisley, now you have fun with me. Oh, no.  I'll be right back with the cooked oats. A la paul revere. La paul revere. Jeepers are hoping she don't come out riding a horse with a powdered wig. Yeah. Sam, do you know what paul revere is? When he finished his ride. No, what'd he say? Whoa! It's corny, but everybody bites. Yeah. Oh, stop, Leroy. I think it's fairly nice and ready to do all these things. Yes, Leroy. I don't know of a better way of digesting your history than eating it. Well, that reminds me. Did you go down and see the dentist yesterday about your loose tooth, Leroy? Well, did you, young man? Who me?  Oh, I see. Well, did you? Did I want Uncle Frank more? Did you see the dentist yesterday? The dentist? Well, what'd he say? He said, hello. I knew he'd say hello. What did he say should be done about your tooth? Oh, he said absolutely nothing. Not strange. I thought it was ready to be pulled. Leroy, are you sure that young man, where are you going? Oh, I thought I'd go for a walk. Before you've eaten breakfast. Come back here, Leroy. Now, tell me. Did you go to Dr. Collins' office yesterday? Who, me? Let's not go through that routine again. Now, did you or didn't you? Well, I guess I didn't. But meanwhile you said you did, and he said there was absolutely nothing to be done. I did not. Uncle Ward asked me if I saw him. Well, I did, on the street, and he said, hall for me. And I never said that he said there was absolutely nothing to be done. Uncle said, what else did he say? And I said, absolutely nothing. And that's just what he did. He said, absolutely... You stopped crying to deceive me. That was just as bad as telling a deliberate falsehood. And on George Washington's birthday, too. He wouldn't have done a thing like that. No. Really, Lee Roy, I don't know where you pick up such bad habits. Goodness knows, I've tried hard enough to set you a good example. Well, how about last week when you told the cashier at the movies I wasn't 12 yet, so you'd only have to pay a dime? Oh, well... Well, that was, I mean, sometimes even I need to be reminded. I'll remember that, uncle. All right. And also remember that it always pays to tell the truth. Excuse me, Mr. Giltley, but there's a gentleman here to see you. A gentleman? Well, not exactly a gentleman. It's a policeman. A policeman?  Well, hello, officer, what can I do for you?  The car in front of this house? Well, no, I can't imagine. You mean out there? Well, come on, that's yours. It is? Oh, well, thank you for telling me, my boy. Yeah, I guess it's mine, officer. You know it's against the law to leave a car parked in the streets all night, mister? Oh, I know. I never heard of such a law. But, Uncle George...  Only last week you warned me about leaving the car out. Oh, did I, mind you? Huh? By George. By George. That's right, my dear. They just slipped my mind, officer. I won't forget it again. I'll say you won't, not after you pay a fine in traffic court. Just so you won't forget to show up, here's the summons. Goodbye. What were we talking about? You were saying it always pays to tell the truth. Oh, yes. Now, furthermore, Leroy, yes. Come right in, Oscar. I hurried as fast as I could, Mr. Gildeslie. Did you bring all the books? Good. Set them down right here on the desk. There we are.  It's Judge Hooker. He runs the probate court, and I have to account to him for Leroy and Marjus' estate. And so he likes to snap the whip every so often. Oh, yes. I've met the judge. He's quite a whipper snapper. Yes. Oscar, he found out about the estate taking over Quiggs' drugstore. And he phoned a little while ago that he's coming over to question me about it. Oh, now I see why you wanted the books. Say, how did we do during the last month? Leroy, let me handle this. How did we do, Oscar? Oh, much better. We only lost $213. Is that considered good? Oh, that's a decided improvement over the month before, when we lost $378. If this keeps up, maybe we'll get out of the red and be in the pink. I wish we'd never gotten mixed up with that drugstore. It's getting to be such a headache. It'll soon start to break even just from the aspirin I buy there. Well, Mr. Gill to sleep.  Yeah, well, then don't. There's a profit to your total loss. I never wanted to operate that cut rate medicine market in the first place, and you know that. Say, Uncle Mort, how did we get into the pharmacy business anyhow? Well, the estate owns the building, Leroy. We rented the store to Mr. Quiggs. But he spent more time trying to train his cap to do tricks than he did taking care of his business. You see, the cap got so good and business got so bad that he took the cap to Hollywood for a career and we took the drugstore for the red. Geez, does that mean I can have all the banana splits I want? It does not, young man. You think banana splits grow on trees? I have to account to Judge Hooker for every penny. Well, I thought you were the executioner of our estate, aren't you? It's executive, Leroy. An executioner is a man who kills awful. That's what Judge Hooker will accuse me of doing.  The profits you made for the rest of the estate are far greater than any loss incurred at the drugstore. Yes, but that won't satisfy old droop snoot. Droop snoot? Well, little pet name I have for Judge Hooker, Leroy. Skip it. Well, it's a good thing you're here, Oscar. You can explain everything to him. Oh, I don't think I'd be of any help, Mr. Gill to sleep. No, why not? Oh, the judge doesn't like me very much. So if he's coming, I'd better go. Wait a minute. What's wrong between you and Judge Hooker? Well, when he ran for reelection last time, it just so happened that I was president of the Get the Hook for Hooker Club. Well, goodbye. What's a big pill like you doing in the drugstore business? Well, it's like this, Hooker. Leroy, don't you want to run along outside while I talk to the judge? No, let the boy stay. After all, this concerns him too. Sit down, Leroy. Thanks, Judge. Say, young, can I call him by your pet name? No, no, no, no. Quiet, Leroy. Yes, and don't interrupt, my boy. This is just the same as a court hearing. A court hearing? It is? Raise your right hand. Do you swear to tell the truth the whole truth and nothing but the truth to help you? Sit down, Leroy. Now, look here, Judge. Can't we do this some other time? No, I'm too busy these days. Even have to work on George Washington's birthday. Well, speak up, Gilda Sleep. Well, it's like this, Hooker, old pal. Now, cut out the old pal business, Gilda Sleep. This is official. Oh, yes, Your Honor. The estate had a wonderful chance to pick up this business for practically nothing. I see. Was it in good shape when you took it over? Well, it was a going concern. But Uncle Mort, would George have said that? George? What George? Oh, yes, that George.  Well, to be frank, Judge, it had been a going concern. But by the time we got it, it went. Well, how did you happen to take it over in the first place? Well, it was this way. It's Leroy. Are you sure you don't want to go out for a walk or something? Cheapers, no. I don't want to go out for a walk or anything. I figured I'll have more fun here. Yes, so I'm figuring, too. Well, Your Honor, we were dragged into this affair by a train cat. What did he do? Sell it to you? No, he didn't sell it to me. You little know. Little know what, Gilda Sleep?  Now, get going. Come on, get going. Yes, all right, Judge. The farmer owner of this pharmacy... I mean, the former owner of this pharmacy... The former owner of this pharmacy neglected his business and fell so far back in his rent that one day we found ourselves in the bicarbonate of ice cream soda business. How's it been doing? Oh, business is a good deal better now than at first. Yeah, Uncle Mort. Tell the judge how much more money you didn't lose this month than you did last. What's this? Losing money. You have no business risking the estate's funds like this, Gilda Sleep? I want you to get rid of that place at once, or I'm going to get rid of you as executor faster than that. Do it quickly, Gilda Sleep. Goodbye. Gee, don't this look serious? Yes, you don't realize how serious it is, Leroy. I've been trying to sell that place for months. I can't get a decent offer. Why not? Because right now, pharmacies are a drug on the market. We'll hear from the great Gilda Sleep again in just a moment. Meantime, I think you'll all agree it's always mighty helpful to have a good reputation. Well, that's certainly true of parquet margarine, the delicious margarine made by Kraft. Lots of people first tried parquet margarine because it's made by Kraft, and just about everybody knows Kraft's reputation for wholesome, fine-tasting foods. You see, people figure that since miracle whip and the other Kraft products are outstandingly good, parquet margarine must be mighty good, too. But what makes people keep right on using parquet margarine is its delicious appetizing flavor that makes it taste so good spread on bread or toast or rolls. Yes, and that goes for cooking, too. Parquet margarine is a real flavor shortening for baking, and you like it for pan-frying because it doesn't spatter or stick to the pan. And remember, parquet margarine is a wholesome, nourishing energy food. And besides that, every pound of parquet contains 9,000 units of vitamin A. So why not find out how good margarine can be by trying delicious parquet margarine tomorrow? Remember, ask for parquet P-A-R-K-A-Y. Parquet made by Kraft. Back to the Great Guilderslave. It's Monday morning and Uncle Mort is no closer to finding a buyer for the drugstore than he was yesterday. Ah, good morning, Uncle. Have a nice rest. I had no rest, my dear. I tossed and turned like a scow in the storm. And I finally dropped off to sleep at about 6 o'clock and had a nasty nightmare in technicolor. Oh, that's too bad. Yes. All I can remember about it was the judge hooker was crossing the Delaware to buy a trained cat at a Hollywood drugstore, and I was doing the rowing. You take things too much to heart, Uncle. Not forget about business for a while and relax. I wish I could, but I'm all strung up like a zither. Maybe today I can get a deal started at that high-priced, cut-rate drugstore.  What's Leroy got to do with it, Uncle? Well, you remember that Washington's birthday lecture about truth I gave him yesterday? Oh, yes. Well, he's appointed himself my personal censor. It's rather inconvenient when you're discussing business. And if I'm to get rid of that prescription power, well, sometimes it's going to be necessary to... Hey, my dearie. What are we going to do today? Leroy, I don't know what I'm going to do, but you're going to school, aren't you? I'm going to school on holiday, too. No school on Monday when Washington's birthday falls on Sunday. All right! Oh, my goodness.  Several movies. I'll give you the price. Oh, no. I want to go down to the drugstore with you. I figured out a way to save a lot of money. How, Leroy? Well, I can work there after school on Saturdays as a soda joker. I bet I'd make a swell banana splitter. I could sell a lot of bananas. No, Leroy. We're trying to sell a whole thing at once. Not one banana at a time. You'd better go to the movies if you know it's good for me. Mr. Uncle Morse, why don't you get the city drug company to buy? They own most all the other drug stores in town. Yeah, that's just it. They're too darn independent. I went to see the manager and he said he'd take it up with the board of directors.  But, Uncle, don't you know? The city drug company is owned by the Somersfield Investment Corporation and that's controlled by Mrs. Southbury-Twitchell. I thought that old greyhound owned the bus line. He does. Also, the Twitchell steam laundry, the merchant's national bank and four or five apartment houses. Well, I'd underestimated Mrs. Twitchell. Gee, you've got to sell her the drug store, Uncle. I don't underestimate her that much, Leroy. But somebody sold her all those other things. Yes, they did, Uncle. Oh, I know. She'll be over at Red Cross headquarters this morning. Why don't you drive me down now and have her casually get in the conversation with her? I don't think it'll do any good. Oh, go on. You've got a way with the ladies, Uncle. Yeah, if I have, then she's no lady. I've just met her three times and we all already hate each other as if we'd been friends all our lives. Oh, but it won't do any harm to try. Besides, I need a ride down there. Yeah, me too. I'm going to a movie. Well, I don't know what to say. Excuse me, Mr. Giltley, but there's a gentleman here to see you. He's a great jumping jeeps. I forgot to put the car in the garage again last night. If you hold him there, Bertie, while we sneak out to the back and drive away. But, gee, where's George Washington? Never did a thing like that. George Washington never got a traffic ticket either, Leroy. Come on. Wait a minute, Mr. Giltley. This ain't no police. Oh, he isn't? Oh, well, in that case, I was only joking, Leroy. You were? Of course. I wouldn't do a thing like that on a legal holiday after George Washington's birthday. Well, I wouldn't. Bring the man in, Bertie. Yes, sir. Oh, by the way, did he say who he was? He said he's from this city and about the drug store, and supposed to find out how much everything in it is worth. Oh, wait a minute, Bertie. Don't let him in. He must be from the assessor's office. I can't see him now. Why not, Uncle Mort? He'll ask a lot of questions I don't feel right about answering with certain people around here. Bertie, you tell him that I've gone. Yes, sir. But, Uncle Mort, you told me yesterday that we should always tell the truth. Yeah, that's right, Leroy. We will be by the time Bertie gets to the front door. Come on, children, we're sneaking out the back way.   I'm not a bit nervous, Marjorie. Maybe I'd better throw away my cigar. Now, what did I do with that cigar? You threw it away. What? Oh, yes. Now, let's not get excited. How do I look, Marjorie? Oh, just fine. My, but you're a handsome man. Wait a minute, Marjorie. Remember what Uncle Mort said about telling the truth. Yes, I really think so, Leroy. I'll hold still, Uncle, while I pull the thread. There. Yes, let's look at the movie, Mr. Gillesley. Oh, you mean you are, my dear. Honest, I never saw two more active members of the I'll Scratch Your Back if you'll do the same for me, society. Leroy, goodbye, and enjoy yourself at the movie. Okay, see you later. So long, Marjorie. Goodbye, goodbye, goodbye. Well, maybe I'll be able to speak freely now. Ever since I talked against Phibs Leroy has been an impediment in my speech. Well, let's go in now. And remember, just start getting into conversation with her casually, and bring the subject of drug stores up in a very offhand manner. Offhand, all right. They say it's lucky that we're meeting her here in the Red Cross Center in case I have any trouble with the old battle acts. Oh, don't think of it. Come on in now. Yeah, all right. Keep your fingers crossed, T.P. Oh, hello, Edie. Hi, Henrietta. I'll be right there to help you, Ruth. Oh, Mrs. Switchall. Oh, it's so nice seeing you again. Oh, how do, my dear. Well, goodbye, Uncle Mort. Thank you ever so much for bringing me down. Oh, by the way, you know Mrs. Salisbury, T.Witchell, don't you, Uncle Mort? Oh, I yes, of course. How are you this lovely morning, Mrs. Switchall? Fine. You know, it's a mighty curious thing, Mrs. Switchall, but I just discovered that we're business rivals. I suppose you're talking about my laundry. What are you doing, taking in washing? Oh, no, no, nothing like that. Just a drug store. Oh, drug store? Oh, yes, you know, a place where they sell postage stamps, sandwiches, and once in a while a bottle of fly spray. I am aware of drug stores, Mr. Gildersleeve. I just don't happen to remember that I own any. Well, well, think of that, Marjorie. Mrs. Switchall has so many drug stores, she doesn't know she owns any. Well, I think my uncle meant a city drug chain, Mrs. Switchall. Oh, yes, that, I see. Excuse me, Uncle Morton, can I see you a second? You forgot to give me the dough for the show. Oh, well, just as soon as I'm finished, Leroy, as I was saying, Mrs. Switchall, we have acquired the ownership of Quigg's drug store. And while it's not what you might call real competition at present, we're considering branching out, and we may soon give you a run for your money. Indeed. Yes. We've got plans to put a drug store on every corner downtown. Uncle, remember George Washington? Yes. We're going to call him the George Washington drug stores. Oh, Uncle. Yes. However, Mrs. Switchall, we might consider selling out, since we have so many other interests. That is a very good idea, Mr. Goethe. Oh, do you think so? Yes, indeed. I had so many other interests myself. I sold all my drug stores to a New York chain last month. Goodbye. Oh, this is one of my bad days. Now, maybe I'll get a little peace and quiet for a while.  No, he's going to see a movie. I always enjoy the movie show Leroy Sees. I can rest so nicely while he's there. Excuse me for saying so, Mr. Giffley, but you seem to be acting kind of skitterish lately. Skitterish? Oh, you mean nervous. Well, yes, you prefer your language without any flavor to it. I suppose I have been a bit jumpy. Leroy's been trying to make another George Washington on me, and I've been telling the truth until I'm red, white, and blue in the face. Well, what you need is a little rest. Yeah, that's right. And thank goodness you got rid of that tax assessor. Oh, but Mr. Gillis... Can you imagine what a tax bill I'd have with Leroy around to gum up the works? Shh, Mr. Giffley. Why should I shh, Mr. Gillisley? There's nothing to hear me hear, is there? Yes, that's the man who's writing the living room. Who? I couldn't get rid of him. Oh, sometimes I'd like to be a hermit if I could find a nice warm cave. Well, he's waiting for me. How do you do, sir? Mr. Gillis-Leave? Yeah, that's me. My name is Shower's Mr. Gillis-Leave. I'm from the city. Oh, yes, the maid told me. You want to get evaluation on that drugstore, we all. That's right. I've been down there several times and never could catch you in, so I came out here. Hope you don't mind. Oh, not at all. Pay your taxes and help smash the axes. That's my slogan.  Have you got a car? Oh, yes, but I'm saving rubber, so I left it home. You think that's a good idea? Oh, splendid idea. In fact, I like it so much, I'm going to leave mine home, too. Come on, we'll walk. I didn't realize it was so far down here. Neither did I. Remind me to treat you to a corn plaster. Let's get started. Just haul out your notebook and shoot the questions to me. All right. Suppose we begin with those neon signs outside, the ones that read, quigs open all night pharmacy. What do they work? Oh, about 25, 20, 15 dollars. For the both of them, of course. They look like they cost a lot more. Yeah, that's true. But they haven't much resale value. Where are you going to find anyone named Quigs, who is not only a druggist, but also stays up nights? No, on second thought, I don't think they're worth more than 10 dollars. Signs, 10 dollars. Now, inside, how about soda fountain? That looks very nice and new. Oh, the seats are pretty warm. I'll show you what I mean. Young man, I wonder if you mind standing up a minute. Oh, Leroy, what are you doing here? Oh, I'm having a double nut chocolate sundae with whipped cream and lemon phosphate to wash it down. What's the matter? Are you getting tired of banana splits? Yeah, I've had three of them already. What are you and that man doing, Uncle? Nothing to need concern you, my boy. Excuse the interruption, Mr. Showers. Now, what were we saying? How long have you had that soda fountain? Oh, quite a long time. Oh, not this one, Uncle Ward. Don't you remember? He paid $3,000 for it right after the first of the year. $3,000, eh? Isn't it lucky I have my little nephew here to remind me. Say, do you want me to help you in case you forget anything else, Uncle? No, Leroy. Why don't you have some more nice ice cream? You're a growing boy, and you need the vitamins. Well, thanks, but I'll have to wait a little while before I can eat any more. I'll just tag along with you. Oh, that'll be ducky. Yeah, Donald ducky. Now, what is your next question, Mr. Showers? How about these other fixtures? The cigar counter, the perfume displays, and these glass cabinets. Oh, well, to tell the truth, they're new, too. Yes, to tell the truth. If the bill for them came to $4,400... Well, that takes care of the fixtures. How about the merchandise? Have you got an inventory? What's an inventory, Uncle? Something you invent? Leroy, please. I have enough headaches as it is. An inventory is a list of all the things the drugstore has that are just as good as the things folks come in for that you're out of. Yes, I suppose you took one last month. I suppose we did. I'll have to ask the cashier. Oh, Miss Capstaff. Yes? Oh, hello, Mr. Kildiff, lady. A little nephew was just in here looking for you. Did you see a little girl? She must have seen him, because here he is right beside you. Hello, Leroy. Yes. Miss Capstaff, would you please bring out the drug inventory we made last month? Yeah, and don't forget the one for cigars and candy and hardware and paste and powder. Oh, yes. I was forgetting them, wasn't I? Bring them all here, Miss Capstaff. All righty. I'll be right back. I know exactly where they are, either in the safe or by the way or behind the kitchen. Yes. While we're waiting, don't forget to tell the man about the big refrigerator we have downstairs and that new dishwasher in the kitchen. Keep it up, Leroy, and you're going to be the new dishwasher in the kitchen. Oh, yes, Mr. Showers, I'd forgotten about them. You see, they set us back somewhere in the neighborhood of... Eight hundred and thirty-seven dollars and twenty-one cents. Well, the boy has an uncanny knack for figures. He'll probably turn out to be an accountant when he grows up. If he grows up. Well, here comes Miss Capstaff back with the inventories. I'll tell you the truth, Mr. Gilm-Sleeve. I also found a list of all the merchandise he brought since the inventory was taken. Do you want that, too? Oh, yes, you might as well. Here you are, Mr. Showers. Is there anything else you'd like to know? There's a matter of goodwill and outstanding accounts. Oh, gee, we've got a lot of goodwill. On account of we've got so many outstanding accounts. Leroy, that'll be all. Not another word, out of you or... I will say anything else. I should judge that goodwill was worth about fifteen hundred... Two thousand dollars. And our accounts receivable. Oh, I was talking to Mr. Fins, the bookkeeper, about them only yesterday, and he says that they amount to around a thousand and he thinks... Thank you, Miss Capstaff, that'll be all. Oh, are you sure there's nothing else? No, Miss Capstaff, you've done enough. Oh, thank you.  Yes, according to my figures, the valuation on this property will run to about twenty-eight thousand five hundred. Oh, twenty-eight thousand five hundred. Jumping jelly beans. How much of a tax will we have to pay on that? I might as well confess, Mr. Gilda Sleeve, I'm not the tax assessor. What? You're not? Then why did you say you were? I didn't. You just got that notion all by yourself. You see, I figured I could get a pretty low honest valuation on this store if I let you go ahead assuming that I was. But then who are you? I'm an appraiser hired by the city drug chain. They're going to make you an offer to buy this place based on the figures I just got. Yes, my boy. I hope you've learned your lesson from this. Honesty always pays, Leroy. The great Gilda Sleeve will be with us again in a few minutes. But right now, let me remind you, mothers and housewives, that these days call for energy. Every one of us is working harder than ever. That's why the energy-producing foods are so important. Foods like parquet margarine made by Kraft. You see, parquet margarine is one of the best energy foods you can serve. It helps to refuel the body and replace energy used up in hard work or play. What's more, wholesome nourishing parquet margarine is a dependable year-round source of vitamin A. Yes, every pound of parquet contains 9,000 units of this important vitamin. Now, of course, food value is mighty important. But flavor is important, too. Well, parquet margarine is outstanding on both scores. Yes, whether you use parquet margarine as a spread for bread, a flavor shortening for baking, or for pan-frying, you'll find it has a luscious, tempting flavor your family's sure to like. Best of all, parquet margarine is economical. It can save you money every day. So why not try it? Kraft's delicious economical margarine called parquet. P-A-R-K-A-Y. Deal across, didn't I, Uncle? Yes. All I have to worry about is where to invest that money again. Oh, no, you don't, Uncle Moore. I know just where it'll be safest and do the most good. Oh, where's Adley Roy? Good old United States defense bond. Oh, of course. Uncle Sam can put to work every dollar we can spare. Good night, folks. See you with us again next week at the same time for the further adventures of The Great Gilders League. This program came to you from Hollywood.


In 2018, the United States imposed new sanctions on Iran, causing a sharp rise in food prices and increasing the risk of food insecurity among Iranian citizens. As a result, the average retail price of food products in Iran increased significantly, while the share of household food expenditure decreased. Additionally, the cost of a healthy diet based on the food pyramid increased dramatically, making it harder for many Iranians to maintain a nutritious diet. These findings suggest that the Iranian population is at risk of becoming more vulnerable to chronic diseases and political instability in the near future. This article was authored by Jalal Hijazi and Sarah Emembalapur.


The U.S. Army Corps of Engineers says it's moving ahead with a plan to flood diversion project to protect the Fargo-Moorhead area, even though Minnesota denied a key permit for the project. The Corps said in a statement Wednesday it anticipates awarding its first contract for the project this month. It'll be for building a diversion inland in North Dakota to help protect the Red River Valley from floods that have plagued the area over the years. No construction is planned in Minnesota until 2019. The Corps says it's committed to working with Minnesota to address its concerns and completing the project, but the St. Paul District Commander Colonel Sam Culkin says relying on emergency measures such as sandbagging as Minnesota regulators advocate is not a long-term solution. He says the potential loss of life and economic losses that would result if emergency measures fail are not acceptable. If you've enjoyed this segment of Lakeland News, please consider making a tax-deductible contribution to Lakeland Public Television.


Thanks for checking out this video. So this is the announcement for the next watch party when it is what time and what film We're gonna be watching so it is going to be on February 27th, which is a Saturday at 7 p.m. Eastern Standard Time through Scenar which is an extension of Google Chrome all you need to do set up a Scenar account Follow my profile, which is Carlton Malibu. You can just go to Scenar comm Backslash Carlton Malibu and then you can follow my Account and it'll let you know basically whenever I set up viewing parties or the watch parties. So yeah So what film are we doing? We're gonna be doing the pit, which is a pretty underrated gem from 1981 And I say that as a it's a so bad. It's good film We're kind of working up to the one after this we did raw head rex for the last one We're doing the pit for this one and then the one after that will be kind of the pinnacle of Uncomfortable and weird and underrated gems kind of and that is the baby But for now we're focusing on the pit if you have not seen the pit.  You know, we talk throughout the film Well, not the entire time But you know throw things in here and there about did you notice this do you notice this Really break down the film and talk about our feelings on it and then after the film we talk about, you know Further discussion on the film as a whole and also just you know Some random things about what we've watched recently and how we're feeling about stuff in the horror community all that type of stuff So it's gonna be fun It's open to the public so you can show up and you can use a microphone and camera if you want to or you Can just be in the actual chat and just type stuff in the chat Either either way totally fine. Whatever you feel like doing so once again watching the pit Through shutter, so you also have to have a shutter account in addition to the senior one So we'll be watching that on February 27th, which is Saturday It is 7 p.m. Eastern Standard Time Hope to see as many people there as possible spread the word on it, too Let let your friends know it's gonna be a good time But thanks for checking this out and until next time keep it brutal