Everybody forced here up in 2022 top scrims sapphire baseball 10 box case number five random teams find the results anytime elite sports cards calm Let's get to it. Oh Yeah, legal. I was wondering if you could get me into Aqua when we go to the national club Aqua And then we could probably hit upon at house. I think I watched the first episode again last night I think the first one's the one I've seen twice or no Larissa may have wanted to watch the You know the doggy door one Sorry, and then the little fort a with the ponytail. I think you should leave Son that place. I don't know who the guy's name is but the guy that was sitting across the street during that Ponytail sketch where it's like it's dangerous for us and he's like tap in the back of his head That guy's that guy's awesome. I love that guy.  Come on big rookies We'll recap all color and any bigger rookies Contreras Goudiel Davis max freed John in the scope first parallel is a purple nice color And it is a Josh Hader nice card brewers nine of ten brewers Josh Hader purple Nice Tom Murphy Nelson Cruz. That's why that's why that sketch works so well Sass be your Danny Duffy Met steam card and Carol off the doggy door one is good. I've doggy door one Jack Lopez rookie Orange Angels team card. That's a really nice one with Otani and trout on the photo Orange Angels Number four twenty five White Sox team card Spencer Howard Otani oh in a third parallel we got a gold coming up Cooper Criswell and the gold is Jake Rogers Tigers It's like Kyle. Yeah, just just just the mustache part So I guess he just has a mustache like Kyle 44 50 design. What was I going at all? I forget but He's like this like that creature comes to the doggy door It's the same episode as the other painted forward one Maybe you laugh so hard last night Some of them are so much funnier the second time Where it's like the the pig with the Richard Nixon mask or whatever Turnbull Holland's or will it die on the three panel cards here one two three four five six unless there's a majority That is a three.  So any majority would Would go to that team, but unless that it's middle What a break future stars Joe Adele Taylor Herne Spencer Strider rookie nice card Braves dude dealing recently Tony Santhe on recap the Strider three Cappy the I got a hundred Ryu. He sure deals in the show. That's for Hoss or Shella Herrera all you play the show Yeah, yeah, he's pretty nasty Me Sam and I think Dylan blade and he was just like this up Police sack or Keedy Ahmed and Wayno. It's hard to hit a hundred three mile on our fastball. Yeah Even if it's straight at you. Yeah, not a lot of them look weird, you know Andre Jackson Joey Bards double bath Red Sox card and Lars Noo Illegal are you a Wes Anderson fan? Rookie Amber J Yankees gold coming up after the Janssen junk is a James Caprillion a's 31 to 50 Justin Dunn Callous Dylan Moore Brewers the backs. Oh Gotcha Carlos Rodan Victor Reyes Dominic Smith and Joey Gallo. I'm not like a huge fan, but I've seen most of the Movies. They're pretty good. I was one of his asteroid city. I don't know because what was the previous one that came out? French French dispatch that one was just alright. I love dogs is okay, but some of the older stuff like fantastic Mr. Fox is really good and Like my Budapest hotel is pretty solid So I was curious never seen the The what is it Moonrise can never see Moonrise Kingdom Conor Walbrookie now the hundred Kirk Alex Wood and White Park Howke sends Attella Jean sagora Zim Zimmerman invader Zim Herman Josh Donaldson with a gold Jack Mayfield angels to 50 Triple goes center to the Royals unless there's a majority elsewhere and Kramer Chris flexing rookie Yvonne Moran for the twins orange Vogelbach Brewers Number to 25 read that murders rookie Dalbeck Meryl Kelly Severino and Fulton Avich for the Rangers Yeah, Yastramski, Brennan Rogers, Kikuchi and Swanson Chris Paddock, Jose Trevino, Mariners card and Trent Grisham Trent Grisham Jaren Durand rookie my scarred bed socks with the gold behind it rookie Zach Pop 48 to 50 for the Marlins Zach Kurt Suzuki Three sound effects Oh wait, we never get to it All right, Donnie, that's it Next Monday. What's on you? What time do you come in? We say that every single no, no, no, no, no, no, no I'm doing to make sure I'm gonna say no, I have an important meeting with Donnie. It should be us Stupid sound effects We just need to figure out I can add I don't how to add the effects I can do that we should figure out why it's not working. That's it Yeah Peterson, Quantrill, Arroyo, and Mullins might be it might not be it Is it where we hit a lock off? Carol? Yeah, Carol. Got Boba Shet, Brasso Astros in the middle there with Pujols as a dodger. Oh, they said something about like three Tacos. Is that a red? That's a red. There's Curtis Terry rookie, Kevin Smith rookie, Danny Jensen, the red It's an Oriole It's not a rookie Nice, Cedric Mullins, very nice red. Really good player three of five Cedric Mullins red for the Orioles great card Very good player, former All-Star Island's in Ten of Bombs, Ten of Bombs either Cardinals, Mercedes, Canna, Stanton Hated Darjeeling Limited. I haven't ever seen that either. I've only seen like half his movies I think they're pretty solid though Alec Bombs, Future Stars, Phillies, Orange Rookie, Wonderfranco, 3 of 25, Allen S. Tampa Bay That's a monster Jack Mayfield and Reddick Josh Harrison, Letterrip, Donnie Letterrip, Mejia, a gold Ryan McMahon, the goat now Ryan McMahon for the Rockies 3250 He couldn't he couldn't help me beat illegal infancy though Zach Popp, David Peralta, Jorge Mateo and Hassan Kim, Ryan McMahon, the Rockies third baseman Acunia, Acuna Juna, Castillo, Pollock and Hater Acuna Juna There's a Tiki Bard sort of sort of near downtown Orlando called Acuacu Pretty cool place Used to be one of my one of my stops Purple up in the Stella is Dom Nunez color match to 10 Rockies Bender and Tapia I agree, Candler. I agree Contreras, Boston Bashers, Brew Baker and Paki Nauten Paki Nauten Mzika, Barnes, Peralta, Reyes Longo, Gary Sanchez and a gold nice San Diego Padres team card that has Tatis and it looks like I would assume Machado there It's really hard to tell. I think it's Machado. You can see a little a little chin goatee Very nice goal for the Pirates color match 35 of 50 Ian Anderson Turner Crawford, Montesey Gray What up, Candler? Pirates, Alzali, Andrew Miller, Chris Sayle Salvi Perez, Luke Weaver, Jake McCarthy, Chris Bryant. Sorry, Daniel Sorry, I'm just ripping McCutcheon, Keller, Astros, Bubeck. I see that Not now chief. I'm in the zone There's in that video The Jagerbombs, Jagerbombs, Jagerbombs It's the don't touch my hair or something like that. Don't miss. I forget what it's called. What's that video called? There is a Middle goes mariners unless there's a other majority there and orange Nelson Cruz as a ray. Okay. Okay 25 yet Donovan Cortes calls him Donovan Hunter green rookie. Nice card Reds Manny Machado Woodruff Escobar gold cabin Bizio blue jays the 50 Nikki Lopez Lewis Brinson cold Tucker Rojas and Pavin Smith Miggy Austin Warren Coles Vary and Jeremy Pena rookie. Nice. Jeremy Pena Recaparino Casey Mice Heredia, Gudrum and Garrett Cole. This is the time I restart just inserting Donnie's name into just random things Taiwan Walker g-man Choi on Drellton Simmons and Kelnick Aladon Joe That was a little a little fancier than just And like we stock is NLE's division smiles one two three left four five six right so left is Marlins right There's four gonna go right to the Mets here right Mets Miguel Suno Ryan Feltner Ace team card gold Shohei Angels 41 of 50 Whoa great sound effects Show show show show hey Jake Rogers and Zach Wheeler What a case bringing the heat That's a nice team car. It's a good color throughout really Let's keep it going for more here Come on super fracter Niko Horner Wendell O'Hern and Ruhon Shark Bay Bruhan Han That works that work Hendrix my Ada you help Pozo Kevin Visio.  I'm sure no one's ever made that one before That was a Siri Piscotti Hernandez Veerling Layton extended break universe. What's up? Wahoos. We are great over here in the L EBC you are we coming up with a series? Yeah, Walsh Frazier orange David Fletcher also for the Angels 25 And a Peyton Henry. Angels crush it. They also have the orange team card earlier We're not worthy We are not worthy Patrick Sandoval gold Jorge Mateo Playing well this year 49 out of 50 Orioles. He has money Grandal Austin Meadows Tristan McKenzie Moving on Dodger's card Kendall Graven Eddie Rosario Quaidos in the guard Phillips and sheets C3 Dio What? Written out it makes sense, but he's saying it does not at all That's a that's written only that's that's the only that's a written joke. You can't say that one out loud Zack short Jake Cousins minor and Vladdy last up Royals card rookie gold Rewind to get rare us nice card Pirates. This one's numbered 35 of 50 Good picture there Jose Barrero We know you you literally wrote it. I read chat all the time. How is it only me? Dodgers camp Rivas and Marsh. It's Marsh working for the Angels You know legal That's true. He doesn't force actions Eli Morgan Brandon Nemo Dane Dunning and six those Sanchez You won't say C3 C3d0 NN IE to my face This goes actress by majority Liam Hendricks and turbo Lorneck Zach Eflin Local legend and a purple is that cranky to ten the pride of a popka Eight of ten. That's right. He is from the home of late sports cards a popka, Florida Any future Hall of Famer is that cranky? Nice card for the Stroze myle straw Chasmanian devil rookie chainsaw devil Ashby Weathers Fortes Tremel Goes to the Nats Center there unless there's a majority this one goes Dodgers and a gold Nick Castellanos for the Reds to 50 Nikki Castellanos Castellanos As some people say so I said Bonnie says castellanos. Yep Seven ago dual case tier one of dynasty. What are we getting told by Manny? I? Doesn't say anything yet. Yeah, this is that mean What I think it means Manny Yeah, I'm Lena. He's just Aguilar Tommy Edmond and Kyle Gibson. Does that mean that Manny?  Got Sean Gunther orange keratinny to 25 Padres or a tega Michael Bradley. Oh man Manny. Oh man Manny. Oh man. Oh man. Oh man. All right, play cool play cool Ernie Clement Chris Archer gold Elias Diaz number 250 the Rockies and Brad Miller Pineda Marlins card Cardinals and Buxton. Yeah, illegal.  I guess wow what a guy Kyle Seeger Bailey Obert Caesar Hernandez David Bodie We get reprimanded by rich now We make a Donnie pick up things like that. You might actually or my back backfire on you.  Come on one more monster card here Hans Kraus station Lafani Melanson and burrios hunting up burrios Alec Maneuha how far would be a Tatis and Vlad but left is Vlad right is Tatis. That's how we roll here one two three left blue jays four five six right Padres That is a three left side blue jays on this one Blue jays with a gold of Stephen Piscari a's the 50 auto Lopez Frazier Castillo Jorge Lopez and Brandon Belts Well Carl, I'll tell you what I'd get my steps in that's war crookie. There we go Tigers Chavis crochet seeker. Okay. Okay, fine top out of all of those cards everybody. Yep every single one In the matter of 30 minutes Not even 22 A little faster because we're behind. All right, so nice work. He's we had Torkelson Pena green strider Golds are the 50 Stephen Piscari Dej Lafani Elias Diaz Nick Castellanos Rwanzi Contreras rookie Jorge Mateo Kevin Biggio Padres team cards a nice one Ryan McMahon Zach pop Jack Mayfield James Caprillion Jake Rogers Orange to 25 Corey Kluber as a Yankee Victor Caratini David Fletcher Nelson Cruz Dan Vogelbach angels team card is a very nice one Purple cranky purples are to 10 cranky for the Stroh's Dom Nunez Josh Hader and a red Cedric Mullins to five Redrick Mullins Goldo Tani And orange rookie wonder franco Big big big card three of 25 Raise it big. Thanks again, everybody. We are moving on to more baseball


reading this morning over the weekend some stories of about a CPA shortage in the United States. It turns out that accounting firms cannot find enough talent, university programs cannot attract enough students, but even when they attract the students, even when students actually go in and when students actually go in and study accounting, it turns out that they don't they don't want to go into the accounting field afterwards. So many of them are going into consulting, going into banking, going other routes, rather than going into tax accounting, corporate accounting, other forms of accounting, and working for the big or medium-sized accounting firm. And there is a massive shortage. For years, salaries didn't go up. Accounting firms have this tendency certainly around tax season, but also around year-end quarters, end of quarters for corporate accounting, and so on, to really require that young accountants coming out of college work 80, 90 hours a week. It's very similar, even worse, I'd say, in the investment banking industry, but the difference is that most of the stuff that the accountants do by their own account is boring. And so you get a boring job, you get very, very long hours, you don't really get wages that fully account for that, at least not until now. I think Salvi's going up dramatically now. The work is not that interesting, why you can progress and you can advance there are limitations in the work. I don't know that it gets that much interesting, although I know a lot of people start out in accounting and then go into all kinds of fields from there, so it is a launchpad for other things. You finish a degree that takes a long time, requires a lot of credits, requires a lot of time at school, and then you have to take a test, you have to qualify as a CPA, so the fact that you have an undergraduate degree is not enough. It's a hard work, it's an enormous amount of work, and they're just not a lot of people willing to do that. Now we'll talk about another worker shortage in a minute, which is very relevant to the American economy, but as the state of course becomes, as we regulate businesses more, as the government controls more, as we create more complexity in the tax code, we need more accountants. As one of the things we learned, for example, with FTX is if firms skimp on accountants, if firms skimp on accounting, particularly young, cool, dynamic, crypto firms, then bad things, it's easy for bad things to happen, and that's what happened with FTX, and who knows in how many other places. So the bad news is for a lot of legitimate businesses, for a lot of us who have tax accountants doing our taxes, things are going to get delayed more, things are going to be slower, and the existing accountants, the accountants that are around today, are going to be working even longer hours than they have in the past, that is the burden is only going to increase because the fact is that even as accounting firms are now starting to raise salaries, they're not raising them yet, as far as I can tell from the stories I'm reading, they're not raising them yet enough, and it's still true that salaries are going up in other areas as well, and other areas are quite attractive. Accounting firms are going to have to do something pretty dramatic here and drastic to raise accounting salaries to supply and demand, to attract more accountants to it, and maybe figure out how to loosen the load or create something else to make these jobs more attractive, maybe give them more variety, give them more exposure to a variety of different areas within their accounting firm so that they don't get bored quite as fast, and again it's on me saying it's boring, it's what the accounting students are saying as a reason for not actually taking a job in accounting. John, as a Super Chat that's relevant, so I'm going to take it quickly, he says 150 credits to Factor or Master's degree to be a CPA is ridiculous, I agree, you know, big force surpassing wages for two decades, zoomers hate long hours, yes generally I think that's true, it's boring, John said that not me, I know some of you get upset when I say accounting is boring, zoomers hate long hours, it's boring, the PCAOB is a terrible regulator, I wonder who's a good regulator John, I mean I don't know anything special about the PCAOB but all regulators are terrible, but I make a lot of money consulting now, yes, consulting, I'm curious if you're consulting on accounting or consulting on something else, business accounting, what exactly else are you doing, so that's from John, he sounds like a former accountant, a former disgruntled accountant. Now the good news of this is, and somebody in the chat has already picked up on this, the good news in this is for all of you who are panicking and hysterical about the expansion of the IRS, you can calm down really, I mean $80 billion, $80 billion additional budget for the IRS is really bad and horrific and awful and so on, but the idea that they're going to hire what it was, $78,000, $87,000, $50,000 whatever, new workers to audit you at the IRS is a, I won't call it a joke because if it is it's a pretty nasty joke, but it is a joke, I mean where are they going to find, where are they going to find 87,000 accountants, where they are going to find the manpower to be able to bring into the IRS to audit all of you. KPMG, the big accounting firms are now finding the talent, where's the IRS going to find the talent? By the way, IRS is about to hire a new, I guess, leader or whatever, I'm not sure what the exact title is called, chief executive, somebody who did the job on an interim basis in 2013 under the Obama administration, Danny Werfel, it'll be interesting to see what he does. He's going to go in and suppose he completely reorganize the agency including hire the additional IRS agents, but again, I mean the first thing that struck me when I saw the fact that so many accountants are quitting that they can't hire enough of them, all of that, I mean the first thing that struck me is good luck, IRS. I mean as it is, it was planned to do it over five years, but they're not going to be able to get, you know, 15, 16, 17,000 a year over the next five years, it's just not happening, there's just not enough accountants available. So that is the good news, the good news is there are less accountants available for the government to dig into our taxes and to try to get us. All right, let's see, so that is, you know, a little story about the accounting profession, but I think the important thing for us is IRS is going to struggle. Thank you for listening or watching the Iran book show. If you'd like to support the show, we make it as easy as possible for you to trade with me. You get value from listening, you get value from watching, show your appreciation. You can do that by going to iranbookshow.com slash support by going to Patreon, subscribe star locals and just making a appropriate contribution on any one of those, any one of those channels. Also, if you'd like to see the Iran book show grow, please consider sharing our content and of course subscribe, press that little bell button right down there on YouTube so that you get an announcement when we go live. And for those of you who are already subscribers and those of you who are already supporters of the show, thank you. I very much appreciate it.


How can we achieve food security through hybridized technology, especially under changing climatic conditions? Among the countries in Asia, the Indonesia happens to be one of the upcoming countries where hybridized technology is taking roots. They have been very successful in releasing hybrids as early as early 2000. The technology was taking roots but not so effectively. The Siharang, which is their national Czech variety, they are really good. And in order to compete with that kind of a variety, it itself is a big challenge. And hybrid technology has proven that it can give about 1.5 tons more than Siharang. The issue is the grain quality also should match like Siharang. And then you need seed production levels of the hybrid to be effective in order to produce the hybrid seeds at lower costs. So that means it is reachable to the farmers. It's not the hybrid itself is a problem. The hybrid is good. We have to tinker with more with on the grain quality. Indonesians are having about a well institutionalized seed production system, infrastructure already in place. A good number of scientists, the core group of hybridized breeders and what the investors should look for is what are the conducive policies that the IARD and their partners are offering to the investors. If you are thinking about food security, especially for rice, I would encourage each one of you to participate in this symposium because there will be no other time better than this to see that your thoughts, your comments, your suggestions in this symposium would be translated into a real action time plan.


Income tax 2021-2022, interest you paid part number three. Get ready to get refunds to the max, diving into income tax 2021-2022. Most of this information can be found on the Schedule A Instructions Tax Year 2021 on the IRS website, irs.gov, irs.gov, focusing in on the itemized deductions in the income tax formula, keeping that distinct in our mind from the above the line deductions or adjustments to income, the Schedule One deductions. Also noting, the itemized deductions will only be taken if they add up to something greater than the standard deduction. Looking at page one of the Form 1040, we're focused on line 12A standard deduction or itemized deductions. Standard deduction, the basic ones on the left-hand side. If we're going to itemize, we will have then a Schedule A itemized deductions listing the major categories on the left-hand side, the total of them totaling up and being pulled into back here, page one of the Form 1040, line 12A, if greater than the standard deduction. Here's an example of the standard deductions. You want to have a general idea of them in mind so you can determine whether or not someone is likely to be able to itemize or not, whether the return will therefore be more complex or not. Points not reported on the Form 1098. So we're continuing on with the mortgage interest here and noting that the mortgage interest is one of those biggest itemized deductions. So when we're thinking about whether someone is itemizing or not, question often being, do you own a home? If they own a home, they most likely have mortgage interest on the home and property taxes, two big items that could push people over. And now we're getting into a bit of the weeds in terms of how would you be reporting the mortgage interest? Normally the mortgage interest is straightforward because you'll have the Form 1098 and you could basically apply that out and record it fairly easily. But we've got a couple other kind of caveats that we've been talking about like loan limits and so on. And now we have the concept of points that could be involved as well. They could add a little bit more of a wrinkle in terms of the deductibility or how to treat the deductibility of them. Points are shown on your settlement statement. So in the year that the home was purchased or when a refinance took place, you might need to go through the settlement statement, the closing documents to see any points that are gonna be allocated out, determine how to treat those points and then going forward from that point forward, it's usually more of a straightforward data input process to deal with the mortgage interest. Now the points, the reason they're a little bit confusing is because they could be seen as basically a prepayment of the interest. So if they're basically a prepayment of the interest, then you would think you would get the deductibility of it, but you may not be able to take it at that point in time. You might have to allocate it say over the life of the loan or you could have points that are gonna be applied to something else that they're putting under the category of points like lender services or something like that. And in that case, because lender services aren't something that are gonna be deductible, then you can't deduct those items. So the question is what are the points in actuality? Can we categorize them as a prepayment of the interest? That's usually the case. If they're categorized under the points and then the question is, well, how do I take the deduction? Can I deduct it here and now? Or do I have to basically allocate it over the lifetime of the loan, which could be a significant decrease in the value of the points because if you're talking about a 30 year loan, then you're basically going to allocate the deduction over that long timeframe, which could be a fairly small amount per time period. So once again, points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. See publication 936 to figure the amount you can deduct. So you can look at the public purposes such as the lender services aren't deductible. So obviously if they categorized it under points, but it's not for something like interest or prepaid interest, then we don't get a deductible because we don't get to deduct things like the lender services and so on and so forth. The exception in this case is already the capacity to deduct the interest, which is being used to purchase something on the personal side. Refinancing, generally you must deduct points you paid to refinance a mortgage over the life of the loan. So we've got the same kind of situation here. You've got something that is points. If it's categorized as points, then you get the deduction, but you might have to allocate it then over the life of the loan instead of taking it at that point in time, which could significantly reduce the current amount that you're going to get the benefit of the points for especially if it's a long loan like a 30 year loan. This is true even if the new mortgage is secured by your main home. If you use part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the year paid. You can see publication 936 for details there. Mortgage insurance premiums. Enter the qualified mortgage insurance premiums you paid under a mortgage insurance contract issued after December 31st, 2006 in connection with home acquisition debt that was secured by your first or second home. So if you have a home mortgage insurance premiums that were applicable as you made the purchase, then those should also generally be shown in box five of form 1098. And that's gonna show the amount of the premiums for 2021, helping you to do the data input there generally. If you and at least one other person other than your spouses filing jointly were liable for and paid the premiums in connection with the loan and the premiums were reported on the other person's form 1098. So you got a similar situation as we saw with the interest that's reported on someone else's 1098, not something that you would prefer to have because we would like it on our 1098 because that's being reported to the IRS. But you can imagine situations where things get kind of complicated or messed up. If this was the case then report your share of the premiums online AD, the prepaid mortgage insurance premiums later if you paid any premiums allocable to any period after 2021. Qualified mortgage insurance is a mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration or the Rural Housing Service or successor organizations and private mortgage insurance as defined in section two of the Homeowners Protection Act of 1998 as in effect on December 20th, 2006. Mortgage insurance premiums, mortgage insurance provided by the Department of Veterans Affairs and the Rural Housing Service is commonly known as funding fee and guarantee fee respectively. So you might hear these terms, different terms for in essence, the same things. So we're going through it just to kind of recap this and this gets into kind of like the purchasing process where you might need some more guarantee for the lender to make the loan. And so they could go through these basically partially government entities, government entities, the Federal Housing Administration, the Rural Housing Service or you might have the private mortgage insurance that's gonna help to provide that added security helping to be able to get the loan out, helping to reduce the amount of risk on the lender side of things. And now of course the question on the tax side of things is the deductibility of the mortgage insurance. Okay, so mortgage insurance provided by the Department of Veterans Affairs and the Rural Housing Service is commonly known as funding fee and guaranteed feed respectively. So you might hear those terms and you could use them in essence interchangeably. These fees can be deducted fully in 2021 if the mortgage insurance contract was issued in 2021. Contact the mortgage insurance issuer to determine the deductible amount if it isn't included in box five of form 1098. So hopefully this will be on the form 1098 and be fairly straightforward. You can then of course look at the instructions for box five and then you can kind of do your research and dig down into it a little bit more if necessary. Prepare mortgage insurance premiums if you paid qualified mortgage insurance premiums that are allocable to periods after 2021, you must allocate them over the shorter of the state term of the mortgage or the stated term of the mortgage or 84 months beginning with the month the insurance was obtained. So obviously the shorter allocation, the better if it's gonna be a deduction cause you would typically like to take the deduction as soon as possible would be the general kind of rule. So once again, you must allocate them over the shorter of the stated term of the mortgage. So if it's the term of the mortgage that could be like a 30 year term, right? That's a long time to have to allocate it over and you might not need the mortgage insurance of course over that whole time because the point of the mortgage insurance is to reduce the amount of liability to the lender. And as you pay down the loan, then you're gonna have more equity in the home and that will naturally reduce. So oftentimes you can refinance possibly later and so on and remove the mortgage insurance maybe at some point in time because you have more equity in the home. So you would think that it would be more reasonable maybe not to allocate it over that long of a period or the shorter of the 84 months beginning with the month the insurance was obtained. So mortgage insurance premiums, the premiums are treated as paid in the year to which they are allocated. If the mortgage is satisfied before its term, no deduction is allowed for the unamortized balance. You can see publication 936 for details related to that. The allocation rules explained earlier don't apply to qualified mortgage insurance provided by the Department of Veteran Affairs or the Rural Housing Service or their success for organizations. Limit on the amount you can deduct. So here's the limitation. You can't deduct your mortgage insurance premiums if the amount on form 1040 or 1040 SR line 11, that's the AGI adjusted gross income. So remember whenever we have these kind of phase outs that's our income related phase outs, we don't usually take it from line one or I'm sorry the income line but usually the adjusted gross income after those adjustments. We're talking about an income phase out that's gonna reduce your capacity to possibly deduct the mortgage insurance premiums. So that line, line 11 AGI is more than 109,000, 54,500 if married filing separately. If the amount on form 1040 or 1040 SR line 11, AGI adjusted gross income is more than 100,000, 50,000 if married filing separately, your deduction is limited and you must use the mortgage insurance premiums deduction worksheet to figure your deduction. Now obviously from a data input standpoint, it's gonna be fairly straightforward. I mean, it'll be easier because we can use the software to help us with the phase out and the worksheet to populate the proper amount but you wanna have a general idea possibly if this mortgage insurance premium comes into play and say, yeah, if your income is over a certain level then you might not get the capacity for the mortgage insurance premiums and that could be useful when people are thinking about purchasing the home, you wanna be able to inform them that you might have to deal, you might have to get a mortgage insurance premium to settle the contract, to give some assurance to the lender and it may not be deductible depending on your income. If your income is over a certain threshold then you may lose the deductibility of that. However, you should still get the deductibility of the insurance given all other conditions are met and you're not over the maximum amount for the insurance because that one's pretty high, I believe it was 750 loan amount which would be more than enough for most people unless you're a high income individual in a mostly usually a high cost of living area like California or New York where the housing can be substantially different higher than maybe other areas and so that would be the general rule.


Dear students, in this module, we are going to discuss some peculiar and important crimes against people, which include murder, rape, personal assault, child abuse, and harassment. So crime against people involves violence or threat of violence against individuals. Since this is a victim-based crime against people, justice system is very actively involved in it. And the mechanism of social control or punishment mechanism is also very strongly devised. Murder, rape, personal assault, child abuse, and harassment are such crimes that directly involve victims. For example, child abuse is also dealt with by law enforcement agencies. In the case of harassment, government actively engages different law enforcement agencies so that such victim-based crimes can be reduced and minimized. But there is a problem in this, since directly victims are involved in victim-based crimes and directly criminal justice system is involved, the mechanism of social control that is adopted in this case is not able to create effective detentions. And if it is not able to create effective detentions, then it is very difficult to avoid such crimes. So Pakistan unfortunately has the high rate of crimes against people, with some estimates suggesting that there are over 10,000 reported cases of rape each year. And again, these may include the child abuse as well. So in the recent past, we have seen that child abuse and child pornography cases have emerged in Pakistan. And with regards to this, media has also run a campaign and tried to produce awareness and sensitization in people. Such victim-based crimes have a very severe reaction on them over time. But if they are not part of any proper mechanism or system, then unfortunately, the longer the trend goes on, the more effective it is. And then gradually, these crimes start emerging on the surface again. So factors that contribute to the prevalence of such crimes in Pakistan can include poverty, gender inequality, weak criminal justice system. So again, this is very unfortunate that our justice system becomes one of the sources, one of the factors which is contributing to the high crime rate. If our justice system is more strong, if our justice system is based on equality, then these crimes can be reduced.


Okay, so we start again with our 11 o'clock show. For Martin, we talked to us about coding, coding version 18, features and improvements. Martin. Okay. Welcome, anyone, everyone, for the people that were already here for VLC. We're kind of in the same boat as VLC. We had a lot of code that no one understands. So they were trying to clean up, and we're basically trying to do the same. Same as getting everything working on all platforms with all the new codecs, 3D, HDR stuff, Wayland. So we're kind of in parallel with what VLC is doing, cleaning up our stuff. So since last week, we finally released version 18. It's about, I guess, a year late, so it doesn't really matter that much. We started in November 2016 during the time that 17 was about to come out. We continued working on 17 with bug fixes, but others were already starting to clean up our code, and we finally released on the 29th. So our goals were to improve what we already have. There were not many features we actually wanted to have. And understanding our code, cleaning it up, because it all originated from the original Xbox. We used about 800 private APIs on Windows, still from the old SDK that kept working, and we should have cleaned that up at some point. So the goal was to break the code to C++11. Some parts were already going to 14 already. We removed all the old code, obsolete libraries, because we... What's cracking? Not working well. Okay, let's try. We even kept compiling libraries we didn't even use. So we removed like 10 libraries, like what do we use it for? And actually no one could answer it. So we just removed it, and then everything kept working. I think last week, or some months ago, we even removed another one. So we thought we were done. At least the best part is we don't have to maintain all that stuff anymore. We use ffmpeg for everything, basically. We only are three patches behind on their 4.04 release. So we tried to keep that up to date as possible, because in the past we had like 500 patches on a really old library inside of our code. And we tried to upstream the patches as best as we can. It's not always possible, but we should at least try to do that. This is the biggest part, binary add-ons. For people that already are no-wins Cody, we know all the add-ons and the plugins, like the skins and the audio in the video. But we now also moved basically most of that was in core that we could rip out is now an add-on as well. So we now have some high decoders for pictures.  So it's not compiled in the core. So our core code is becoming much smaller and we just say plug it in. Another thing for PVR that were kind of add-ons already, but they were always shipped with the core code itself. So now you can just install one front end for whatever backend you have and don't have all the other 20 shipped alongside. Input stream. So the nicest part about this, we can actually play back DRM protected content from within code using whatever platform features it supports. So like on Android, we can do Netflix full 4K. So basically, if you go to somewhere on the web, you can find a Netflix plugin. You install that, you enter your password and username. So it's fully locked down to Netflix itself. But basically you can load your library there, play back any file there and it works. We're still looking into the Atmos part, but four full K works on Android. On other platforms, Windows is not working yet. Linux uses software. So we are kind of limited to 720p. So Android is fully functional for that. Everything DRM protected by Widevine should work. So if someone writes a plugin for that, it works. So what we did is 3,000 pull requests, 10,000 comments with 36 people and about 9,000 changed lines. And user base, we don't really track that. We have some stats from Play Store, we have something from Windows. We can look at the amount of downloads, but that doesn't really matter for us because we just want a nice product. Play Store says 7.8, Windows says a couple of hundred thousand and then the rest is from whatever site. And even like on Android, we're not an Amazon store. So maybe 25 or more. Rough estimate. So we always plan changes, but we never promise to incorporate them. And the reason is, well, people change interests.  So they start to work on something and then... So we're never going to say next year we will do whatever feature because we don't know. So we only say when it's done, then when it's actually in the core code. Even then, it might be not enabled by default because we're still not sure if it actually works. The best part is, this is kind of the same talk as last year. What we said we would do is actually also done because we didn't do anything more. And the best part was the Xbox. That caught everyone by surprise. Because you all know we started on the original Xbox, we locked down, then the 360 came along, nothing worked anymore. So we thought Xbox will never happen again. And suddenly the UWP platform came along with like, it's not going to happen again because it's too complicated. And then someone sent an email, I have it running. What? So that was actually in the start of... on Windows itself, so not under the Xbox itself. But the platform should be similar. So we started in June 2016 with the Centennial Bridge. We still use it today because UWP has limitations, no access to local drives and all that. So we push UWP version to Windows Store and then the higher version with the bridge version on top of that because you cannot filter easily. So you have to do some tricks to get the correct version rolling out. In December 2016 the initial work actually started together running. And in 2017 we had the first version actually booting up, which was quite amazing. And then half a year later it was actually kind of done, not fully featured completely, but we actually put it out as a beta. I think we are now at 200,000 installs, so it's not so bad. Some apps actually called us the best... what do you call it, best game of the year for Xbox? Because there was actually nothing else out there. What else did we do? Video player. As said, we started out on the Xbox and it grew and grew and grew. And it wasn't really designed to take on all the other platforms. So we started to improve that code and it was all untangled. It's like quantum entanglement. Pull one side of the code and the other one breaks. So they now actually started ripping that out, cleaning it up, pulling it apart. And now video player is kind of a thing of its own. But still weird stuff happens when you change playlist code and then video player starts breaking. So we still want to improve that. As said, a lot of legacy code. Not as efficient as it should be. Just stacking on code and code and code, not platform agnostic. Linux was hacked into a Windows section and all that. So when you actually... maintaining it was so hard. And the best part of cleaning up your code is it's maintainable. Like JB said, if you don't understand the code, you cannot maintain it anymore. So you need to understand what is actually happening. So by actually cleaning up your code, ripping parts out, you start to understand what is actually happening. And that's I think the best part we learned about that. Just start pulling strings, see what happens. And if you see something happen, actually put it as a comment in the code so other people don't have to look again what's happening. So the DRM part was actually one of the biggest things we wanted to have. So it's using a special API we made, input stream. So we basically made an add-on that uses that API that actually tells the player play this and then the player handles everything else. And on Android we then tell media codec play this content. We don't know what it is. So it's still entirely DRM protected. But play this. We don't want to know what it is. It's also more footer proof now with HDR and whatever 8K, 12K, 20K. And the future is also, we want a headless mode so the player was fully entangled with the rest of the code so you couldn't really play something in the background without the GUI doing weird stuff. I could show screenshots, but there's no point. It's still just a player that plays video. Input handling. And with input handling we actually mean controllers. Not video input, audio input, but actually controller plug-in. We all know the problem is if you have an NES controller or a Sega controller you plug it in you have to configure all the keys again. Not anymore. You just plug it in and it works. There's also a configuration menu so you can actually change the button mapping but plug-in any controller and it will always work. And this was actually part of Retro Player. It's been five years in the making. So one of our developers is actually a mechanical engineer who got bored and actually started coding on Retro Player and it took him four years, several attempts to get it right. And what basically is everyone, I guess, knows Retro Pie and whatever other software there is. But basically this runs in the Kodi GUI. You open any ROM file and it will actually automatically select the ROM, the emulator you want, combining with input handling any controller you want so you can play NES games with a Sega controller. No problem at all. So yeah, his goal was, he loved playing the old games and back then there was not really anything that was user-friendly. You had to do weird stuff to get an emulator running so that was his main goal, getting this done. Also the controller part was a real hassle and some stuff is still future work.  You can just rewind what you're left off. So go back a couple of seconds and then start playing again from the moment you want it. So this is a part of how the menu looks. So you can actually just pause the game, maybe you can close it down and it will, I'm not sure if it's actually saved or maybe not. So it's actually saved what you're left off so you can actually resume at any point in time and how the rewind actually works because it's actually a video frame. As he uses it, you can actually just rewind like any video and then start playing, hit play again and then start controlling the game again.  It's kind of a cheater but why not? We also had some shaders on top of it so you can actually have the emulators looking like an old CRT monitor again for people who actually want that. So it tries to upscale as best as it can and if you want you can make it look like an old CRT monitor again to have that old feeling on your 4K TV. This is the controller configuration. So basically all the controllers are also add-ons so if you say okay I have this controller you can install that add-on, that profile basically and you can then change it to your liking if you want A and B switched. No problem and it will actually save it and plug in any controller. Then the rest of what was done well Android was always a hassle. So we started working on Android and version 2.4 I think, Android 2.4 there was no media codec back then. So back then we wrote our own player. Later came along lip stage fright and then was still a mess. Every manufacturer did their own thing. Playback was a hassle and then we started working with Google actually to help improve media codec like we need this, we need that audio why don't you have desk codec why do you have all these stupid APIs just give it the IEC input we'll handle all the packaging ourselves so we don't have to deal with your timings we can do the timing internally. Windows now has the 64-bit version so that was something like long overdue and the problem with that was so many third-party libraries we had to compile them all as 64-bit not a problem in itself but there was no 64-bit code in those modules so we actually had to rewrite parts of those modules to be compiling the 64-bit as well and we tried to remove modules we actually didn't need anymore by replacing them with something that works so that was basically 64-bit windows it's a bit faster people screamed like it's much faster we want windows 64-bit, it must happen well we actually tested it and it wasn't that much faster it's only faster if you do 4K back then it wasn't really that obvious yet Waylon support was added again five years ago we had a GSOC student who did the Waylon stuff initially I think he lost interest or there wasn't really big enough support around to do Waylon properly so it kind of decayed and we actually ripped it out again and then we had another GSOC student Phillip who redid all that part again then for Linux we also have direct render management that's especially for the low power platforms improves playback a lot and we now use CMake as our build system and that means that it's actually much more easy to maintain because in the past we have like five build systems for five different platforms and now we have one add some lines, add a new file, need to compile done, works took a lot of time, it's still dark magic if you look into it but we have some gurus that actually know what's happening and then the most important part was binary add-on repository for almost all platforms as said we already had binary add-ons to some extent but we had no way of distributing them so we actually had to package them into the install itself because there was no real way to make that easily installable afterwards because you have Windows, you have Linux, OSX, iOS, Android but we wanted to push a new update when we fixed something and it was still not possible because we had to take into account all the platforms, all the variations and it actually took us like two years to figure out how to properly do this like if we compile one, it's all one code if we compile it, it needs to be distributed to like five, six different versions taking account all the 64-bit, 32-bit, ARM and now in 18 we actually finally did that so our installer went from 70, 80 megabytes to 35 just ripping out all that stuff and you install it basically when you want it we have dashboard, PVR improvements music library, is it really improved? Bluer is better and basically in two years the list is so huge it's so much to even talk about and on release day sadly our biggest fear was something will break which we never thought of and that was for UWP, the migration because Windows does different things when you do that we have a roaming profile and the other one is not and that was it and for version 19 we have Python 3 coming and we don't really have anything planned because we are kind of feature complete so we're hoping that our GSOC project will bring up some amazing things one thing that's also coming up is the database layer it's a total mess it's holding us back so much because anything you do always goes through our file handler so anything you do goes through that and so big bottleneck so we hope to rip that out as much as we can and profiles like have a kit profile and a parent profile or different names so those are the biggest features we want to work on but we don't have to promise anything because someone needs to be interested in actually doing that and we hope, always hope that the common public will show interest in picking it up and we will always try to help them because it's really basic as through we had our retro player guy looking at it and he got scared and for the rest we also had to maintain all the rest of our infrastructure which is so much and your own personal life and that is the biggest I think the biggest problem for everyone you want to work on something but you still have a life at work that was it we had a few minutes for questions or amazing ideas for your roadmap we're always looking for GSOC projects so we have a wiki that lists the GSOC project but we can always have some great ideas you said that you ripped out the decoder add-ons and everything will you help the users so that they will autoload or tell them that they're missing an add-on? it automatically does that so you don't have to look through it and figure out that I need this binary add-on so if you install the Netflix add-on it will automatically install the DRM plug-in that automatically pulls down whatever you need so it's actually plug and play so all you need to do is enter your username and then the next one I saw something about NVIDIA cards and the new version and not supported what's that about? I'm not really the technical guy about it was not supposed to be supported with GBM backend or something like that Philip, do you know anything about that? okay so the deal with NVIDIA is that the binary drivers do not support the standard EGL interface that all the MISA and other drivers support they use EGL streams which is a different API and we won't implement that it's just the same with a lot of for example Wayland compositors like you cannot run KDE on NVIDIA binary drivers it's the same reason so our goal basically is to not with the GBM backend with Navo you can run it so our goal is to don't do every edge case with Android we had a lot of problems with video playback and we actually ripped out the biggest manufacturers like AMlogic we basically said if you want us to run on your platform do your job, write a proper driver we then ripped out our AMlogic code and said we support media codec this is the official API if you do not support it tough luck and that actually got the ball rolling that I actually started improving after that we actually got talking with AMlogic to actually improve the Linux kernel so like the project like LibreLac didn't have to do all the hassle with all the variations again so they actually tried to upstream their drivers as much as possible to the Linux kernel so we don't have to go through all the edge cases, loop holes, private APIs that's all it will break at some point and someone needs to maintain it and we basically want to use the API as designed not anything else so we have a lot of users like you mentioned on the slides about the release day that you feared some of the SMBA problems did they materialize? Yes, yes Can you tell a bit more about that? At some point during the release cycle I think Windows disabled SMB1 and for some reason people use Windows 7 as a media server so we did, we have some configuration in the code, I think like LibreLac has it better on some platforms or not and during the last year we had a lot of non-working installs because the SMB problems like, yeah it's suddenly soft working, yeah but you have SMB1 on your server and we only want 2 and 3 but you can override it again and then it's always a hassle with on Android SMB2 doesn't really work because then on the Android platform stuff needs to be done as well and we basically have not enough developers to actually support most of it so we actually now said whatever we've been working on this for 2 years cut the date and release it and we'll see what happens Thank you Matheim remember you can rate the presentation on FOSDEM website, thank you What's the name of the plugin for K-Playback on Android 4 wide by now 1 for Android 4.