Neil Carvald is the Managing Director of the European Marine Energy Centre in the Orkneys, the world's leading test facility for wave and tidal energy converters. I think the Centre won the 2016 Blue Economy Business Award. He's been the director since 2005, has seen it grow from an organisation with three people to one with 47 people today. His background, I think in civil engineering, seems to me that there must be a civil engineering dimension to maintaining these devices out there in the way, in the climate, which can provide all this energy. I think Neil, if you will talk to us, we'd be delighted to hear you. Thank you very much indeed. I'm going to stand so I work better on my feet and also I'm conscious that you'll be trying to look through my head as well. I'll come over this side out of the way. So thank you very much indeed for the opportunity to talk to you today, to just try and explain a little bit about what's going on with marine energy and I really did want to reinforce this point. I think it's a massive opportunity, particularly for Ireland, because you've got ten times your land area for your sea area. There is a huge piece of real estate out there which in the two has been inaccessible, but that's the piece that we can really find a way to access. Say something applies in Scotland as well, but I just really wanted to talk you through some things that are going on. I'm very happy to answer questions. But for a bit of context really about me and why this stuff is really important. I was born in 1959 and when I was born we had about 315 parts per million CO2 in the atmosphere. Yesterday it was 410 parts per million. So it's got like 95-ish parts per million in my 60 and a bit years so far. And so we have a significant problem which we know about, but the point is this drives me and it drives the staff and drives the people. We have to do something about this because in the same period we've also doubled the population of the planet and increased our oil consumption fivefold. And the point is we need a better plan because this one is really not working and we're going to have to do something else. So except if we're going to do something else, what is it that we can actually do? What is it that we really want to do? So part of this really is about why even marine energy is worth looking at. And the point is, interested as brought up over lunch, is that we call it Planet Earth, which is a planet water, two thirds of the surface of the planet are covered in water.  Marine energy itself is a huge new energy opportunity. We've talked about it for years. In fact I've come across a scheme dating back around the 20 years where people were looking at trying to extract energy often from the rise and fall of tides. And indeed there's a mill just outside of Salampton, which has got Roman foundations from it. So we have been at this for a little while but we've never really made a significant jump to make this absolutely work. But we do know that these resources by definition are in coastal and therefore peripheral areas and therefore areas that are often economically challenged and are often in desperate need of other forms of employment as other traditional industries change. We know as well that the waters, we do have sovereignty over our waters and so that gives us an opportunity of an indigenous energy source where we don't have to project force elsewhere to go and get energy we can harvest it ourselves locally. And we also know that it is a properly green technology. It is a technology that is carbon free once you've made the machines and as we decarbonise the rest of the economy, the manufacture of the machines can be green. But all together it really fits properly into the right narrative and believe it or not it is actually really popular. There is a survey that's done by the UK government. I run it called the Wave Survey. It's not about wave energy, it's about energy as a whole. And they do it every quarter and renewables get a popularity rating in the mid-70s to 80% mark. Wave and tidal are in the mid-70s. Things like fracking, which governments have been pushing, low 30s and nuclear is down there as well. So the point is, it's a technology which we pick up who are interested in and people want to move forward. So we think this fits really well. If you're trying to do the right things, it's green and it's quite popular. So you sort of feel like you're at the top of a bobsleigh run. You've just got to push and get on it because it's going to go as opposed to you're trying to push this thing uphill in an impossible way. So I was also intrigued by the fact that this is now becoming part of the popular discussion that went on and seeing the climate awareness thing on the TV last night was quite amazing sitting down in my hotel room. Oh wow, on OTE. So I think there is a movement of foot and really this is a chance to actually move with this while we do have an opportunity. So the resource itself, where is the resource? Well, I usually use this craft to show where the resource is in UK waters and at this point, jokingly, point out that Ireland acts like a very nice breakwater for the middle of the UK. But the point is in terms of your energy resource, this is wave energy resource. The waves pound energy into the West Coast and these contours are organised in kilowatts per linear metre of wave and it's showing this green area 50 kilowatts per linear metre of wave some distance offshore and indeed touching the shore. You've got a huge energy resource that's there. The challenge from an engineering sense is resisting and making the most of it. It's not a case of can you harvest the energies, can you be there tomorrow to harvest it again because today can be quite threatening. So that's going to be one of the technical challenges that we've really got to work through together and make sure that we have dealt with this technology. It doesn't where we are, by the way, those of you who don't know where Albany is, we're at 59 degrees north of the north coast of mainland Scotland, about 22,000 people and we are an area where the test centre is decidedly set up because we are just on a short extension cable off the top of the end of our national grid. So electricity generated in our site does flow into the sites. I'll talk to you a little bit about what actually happened and why we've set the test site up and what we've been doing with it to lead into that piece. So the test centre itself was actually set up with public funding in various tranches, dating back to 2003. We built a wave site first of all and then we built a tidal site and extended both and we've grown and grown and grown. We don't get any grant money, we don't get any central government money. Now what we run on providing services to developers to bring their machines along and plug them onto the infrastructure that's publicly provided. We're a not-for-profit company and we're also an independent test laboratory. So the idea was always if we could tell people that this machine did that and that machine did this, that somebody, an investor, would want to look at both of those reports and go, I'll invest in that one. So we've always set out to try and make sure that we're making this something that is actually investable. And our vision is trying to find a way to build a wider energy system. I'll talk more about the energy system right at the last minute because that is becoming increasingly important rather than just being a single linear partition technology. There are edges which start to bleed into other things. But our drive is very much to make sure we do this as quickly, as cheaply and as safely as possible. We need to get this industry up and going and a test centre is the easiest way to get this started. We've decided to build EMEK that allowed us to put in the infrastructure which helps people bring their machines and get them installed as quickly, as cheaply and as safely as is humanly possible. And over the 15 or so years we've now been running with these sites. We've had a number of machines here on each of these different locations. The left hand one is dealing with waves, the right hand one is dealing with tides and basically they've got the same fundamental process which is we run out of the sea, there's a substation on the shore, there's instrumentation on the shore, there's instrumentation at sea and we compare the amount of energy that we're seeing in the water with what we're seeing in terms of the electricity that's landed on the shore and that allows us to attest to how good these machines are at turning water into electricity, pretty much. Say pretty much because some people don't want to make electricity, they want to make desalinated water that was the model. It does a scale for a minute. This is our tidal site of Ordening. This is the fall of Ornes, this site. It's about two kilometers across. Half a billion tons of seawater an hour go through there. So you've got to be technically prepared to go out and try and do battle with that.  So you've really, really got to be technically ready. This is one of the challenges that these technologies don't work necessarily at small scale. You've got to commit and go. This is a challenge of financing. It's a challenge for engineering. We'll talk more about some of the numbers later if you like. That's the infrastructure. That's what we spent most of the money on putting this stuff in the sea. Each of these cables, if that's thick as my arm, most of them will allow us to land megawatts of electricity onto the beach. So that's just some rough scale. The effort that's gone in together has actually meant that we've done quite a lot of work and that we've had 31 devices, 20 different companies from 11 different countries coming and testing machines with us. Together they've started now to land proper industrial quantities of electricity on the beach. Some of these machines have not all of them. Some of them have failed, some of them have gone away, some of them people have decided they want to do different things. But overall, we've started to see some stuff really happen. The point is what we do is we take people through a bit of a learning journey because there's no point at all having a machine if you don't know how to make everything work. There are five lessons that we say here. You need to know that you can install this machine. Will it survive? Will you actually maintain it and will it operate in an energy system? Those lessons have to be learned and they have to be learned in that order. You'll never know if it survives if you couldn't install it. You'll never know if it was reliable if it didn't survive. You have to learn those lessons in that order. Sometimes you have to go back and learn it again and eventually you progress. But once you've gone through that one you've then got a position where you know whether it is cost-effective. It's investable. And that's the journey that everybody has to go on. And everybody likes to start here because they know that you install it because it can.  So this is a constant journey that people have to go on. And it is difficult because until people really know what they're doing it is not a proper product. It's an idea. And the reason you go around this loop time and time again is that it's about practice. And practice makes cheaper. Not as you approach perfect but cheaper. You have to practice to get better and better. And that's exactly what we do as a species. We take an idea, we do it once, we do it again, we do it again and we get better and better and better. And that is why the cost of things tends to come down because you spot a better way of doing it or you have a better idea and on it goes. And that's how it works. And that's not just us, that's all technologies. And this is a graph that shows some power generation technologies. And the graph effectively shows cost on the left-hand side and the bottom is deployed as a logarithmic scale. So this is the cost of deploying a technology at 100 megawatts installed, 1000, so that's a gigawatt installed, up to 10 terawatts installed. And basically these learning curves are pretty standard. There's the same sort of slope on most of them and basically what it comes down to is the more often you do it the better you get. Now for marine energy, we haven't carried 100 megawatts in the water at all yet. We're probably in the tens, maybe 15 or so. So we're not even on this graph. But that's the graph that you've got to get to. That's how you've got to drive this down.  And you can see that a lot of these technologies enter at quite high prices. Two and a half thousand was that. Euros per kilowatt. These are big money. Some of these machines have not even started there because there's some for example, gas, this one, gas combined cycle turbines was basically a jet engine in a box. So we started in aviation, then went to ships and then stuck them in a box and put a generator on the end of them. These technologies don't necessarily start here. That's just when they become economic at some point. So you have to recognize that technology has got to go through that journey and unfortunately the only way to do that is repetition. And that's not something that people like to hear but that's unfortunately how this needs to work. And the thing is there are we have done this in other things. We have come, we can do remarkable things. We can do huge technical challenges when we really set our mind to it and really want to make a difference. But we have to recognize that that repetition often takes time and just cutting another ribbon on it or just announcing it in another speech does not make it happen.  So we have to recognize that there is a natural cycle that can go on and what we are really keen to do is to make sure we spin up and doing this as quickly as we can but not in a state that's unsafe either personally or even financially. And that is a difficult balance point to get to. But we have done this other way to technical challenges and I give you some examples of some I think quite remarkable things that have happened. We go from 1903 when the Wright brothers first took off and killed Devil Hills in the States. We see that in the photograph. That was the miracle of the age. 200 people or more had been killed trying to do that before they managed to achieve flight. And they really got the basic technology right of how the air flows over a wing which gives lift and allows something heavier than air to get into the air. That was what they cracked. But they've no way would they have envisaged the A380 coming along. Having a conversation with them about their flight entertainment system really wouldn't be as much of a problem. But you had to go on this journey and make things work. Other amazing things we've done, we imagine take that and stick it in a box. And make that stable. And that's a remarkable thing to do. We've also done incredible things more recently with wind. That's a photograph from Denmark to now in position where offshore wind is really, really getting to a point where the costs are frankly unbelievably low. I can remember being in meetings with people in church and tasked with trying to make offshore wind work and they were saying we're going to get to what happened. We all laughed hollily at it and now we're at 40-45. So the point is we have done serious technical challenges but they didn't go from that to that even one. There are thousands and thousands of machines out there. There are four gigawatts of offshore wind in the waters around the UK at the moment and that's what's led to the price drop that's gone on in practice. So the question is can we turn that into something that actually works as an energy source and the answer I think is probably with some machines. The Palamas machine when that generated into the UK group back in 2004 was the first time people generated from deep water floating wave energy converters. We also have people like say Aquamarine doing remarkable work in shallow water. An excellent piece of kit. Interestingly we can debate what let that down but frankly it was an oil and gas failing that got permeated into some of that Aquamarine. And recently we've also got a wave energy company with Willow who we actually have to see doing work at the moment. But the point is these are technical challenges where we can see a way through. We can do this but we've got to want to do it. You don't accidentally find a way to make wave energy work.  And there's all of those things which need to be applied to make it to find a way to market and make this actually happen. And I see a lot of grit that's needed to make this work. What I don't see are problems that we can't overcome. So I thought it would be useful if we just touch on a few bits and pieces of some of the real things that have been going on because I'm an engineer I get excited by stuff. So that's been with me for a minute. But this is a company called Willow who are a Finnish company who have an oscillating wave energy converter. And in fact there's a large weight that rotates and they've been out on the side for over two years and they've survived 18 meter high waves. I estimate we're probably about 9 meters above the ground here. So we'll build waves that would easily wash relevant of this building. But they haven't survived completely because it's sank. So that's actually sitting on the seabed off our site at the moment. And I thought we'd deal with the next one. So they had a problem and were going to restore that machine at some stage. But they have survived. I mean two years out of sea without failure I think it's a non-trivial task. We had Corpout in the water last year it was a Swedish company this machine stands up like a lollipop in the water. That was a new type of wave energy converter and that went very well. They've done some really clever ideas with this machine. And I think they're going to Portugal now for the next round of testing. We've had Open Hydra. We talked about Overlunch. This is a machine that's on our site up in Ortony. It's still there at the moment. But they went from a 6 meter diameter machine and obviously it works by the white bit in the water. I explained that because I had to do that to an energy minister once. We were having a conversation. I thought he's really not got this. Let me get a little bit into the water. So that was a 6 meter diameter machine they built a 10 meter diameter machine they put in the bare funding they then built 16 meter diameter machines at Reno and they put them in France and in the bare funding and on the day they were actually commissioned the rug was pulled out from the company. But that's an interesting piece of equipment. And indeed we're talking over lunch about your son and the spin-outs from Open Hydra and one of the things we should never forget is even though these machines sometimes don't necessarily succeed in themselves the spin-outs they create and then the other jobs that then ripple out from that and then the coalescing of these skills in other ways is of itself valid. Just at last. So Hydra we've been doing work this one has been a particular success a company called Scott Renewables they were they now have renamed themselves Orbital which is really annoying because it says Scott Renewables in the back of the photographs at various places. But they started off with us in the top left corner in 2010 with a scale size machine just proving the concept worked and was stable they then went to a 250 kilowatt machine they went very well last year before they had this SR-2000 a 2 megawatt machine out on site and they're now working on this one which is in the process of being fabricated now. But this one last summer that was doing 7% of Orkney's electricity demand. That's the equipment of one day of fortnight Orkney was running on tidal energy. So this is here. This is answering the question that was posed on the word instead. This is sort of here now. Now what we've got to do is get the reliability of this stuff up. And that's the task. Does this work? Yes. Is it working well enough? No, not yet. Will it work better? Yeah, just keep practicing. This is what drives cost down. It's getting out there and doing this thing. And this is the next generation machine that's coming along. And that should be launched. I think it won't be in this calendar year. It will be in the next calendar year. It will be in the water. And then more recently we've got a Spanish copy of Magalena's. This is a machine being launched in Vigo. This is a list of the blades. They basically stick up to down here. There are two sets of blades on it. And that's out on site at the moment generating the tires. As the tires go past, there are a pair of propellers that turn it up to the directions. So there's stuff going on. This is rated at two maybe once as well. So there's stuff actually happening. There's real stuff going on. One of the interesting things is when you start to innovate, strangely enough, innovative people come and find you. And that's really one of the big things that you've discovered that when you start doing stuff, people sort of sidle up to you going, I don't suppose we could try this, could we? And one of the ones that really goes and buzzed who did come in and talk to us was Microsoft. So Microsoft came and found us. We got an email, I believe it was an email, into the infoatemac.org that the UK said, hello, we're Microsoft. Would you like to work with us? And the immediate thought was, yeah, don't worry about it. But actually, no, we thought, no, there's sufficient real and we checked it and it was. And they wanted, from Redmond California, they wanted to work with us, they wanted to work with us on this, which is an underwater data center. And the point is that they run data centers all around the world. Those data centers, nearly half of the energy that goes into a data center, is cooling the data center. So rather than burn coal, make electricity, send it somewhere, refrigeration plant were made cold to keep the data center cool. And the burning coal making electricity is only one third efficient. They thought why don't we put it somewhere cold? And so by putting it somewhere cold in the ocean, they're able to get the cooling effect, but without necessarily all that complicated mechanical stuff in the middle. And so they came with us and their machine's out on site at the moment. But the thing was, that was great because it was an endorsement of that. People are thinking about different ways of skinning the energy cap problem. Doesn't it matter if I don't like it? I'm trying different ways of trying to make this work. And it's not just about trying to generate energy, it's trying to not use it foolishly as well. So this was quite an interesting thing. It also shows a certain amount of confidence in their machines. It does. It gave us quite a pat on the back that they were comfortable with our processes, that they were willing to put their reputation and that's the biggest logo I think we've seen painted on anything so far. They were happy to get this out there. So anyway, my point is that if you start doing innovation, strangely enough, innovative things tend to happen around you. But the other thing is, it's not just happening with us, and I didn't want you to think it's just a little in place. There are things going on elsewhere. So top left hand corner is some stuff coming out of Shetland, something we know for innovation. Right hand side, there's a Monesto doing stuff in Stranford. Shetland is in Pettman Firth and SME are doing stuff, they're working stuff near Oburn, they've now gone after Canada to do things. But there are things going on around the beast and this is starting to motor. There is activity going on and there are multiple ways of making this stuff work and at the moment we are still exploring the totality of the ecosystem and we'll start to identify partition and niches and find ways to exploit those different pieces. But the point is these are nice glossy photographs of the big stuff that's happening but the brutality is it's hard out there and there is a huge opportunity for the supply chain to get involved at whatever scale is necessary. If I go back to the Wright Brothers piece for a minute it's not just about does this thing work. You look at Airbus, there's a huge range of suppliers in that whole process, from the people who supply the landing lights for the runways to the lemon soap paper napkins and the seat belt clips or whatever it is. There's a huge range of businesses that can get involved in this and that opportunity to mobilise manufacturing of all scales and deliveries really help. So for example the stuff we've got here that's a TV camera covered in barnacles so the anti-fouling of that sort of stuff is going to be critically important. Small scale products. The survey and type of activities we think of the sea. We see it as a flat surface on the bottom. It's varied. There's all the geology that shapes things to work out. Instrument systems. This is an acoustic Doppler current profiler which is sitting in a frame which is actually turned into a very good seaweed sampling system. So this instrumentation is now looking through massive amounts of seaweed. So there are biological interaction things to work out how we're going to make this work. There's some lobster parts wrapped around one of our cables and finally this is a plot. This is the fall of warness. This is our tidal side. This is a plot of vessel movements in one 20 to four hour period at one point. And the point is we're going to need the equivalent of air traffic control from the sea. And that doesn't exist at the moment. So there's a whole range of skills and things that are needed. People will have bright ideas about ways to fill in some of these evolutionary niches which are going to grow up. It's not just have you got a thing that turns and makes electricity. There's an industry to be built here and there's an industry to be done. And the other thing is that we also recognise we don't have the exclusive rights on this. We are very aggressively working with places all around the world. This is just some of the test centres, some of the people with whom we're working at the moment. We run I think with international waters which is the test sites often mentioned here. And we get them together to find ways to share experience and find ways that we can work better together. And we are very determined to make sure that this also joins together and makes sure this all works in one go. Because what we can't afford to do is have wasteful processes. And this is an illustration of a wasteful process I took a photograph of in Japan which is why have you got three different things doing exactly the same things.  What really stay together, join up universal standards, try and make this all work in one go.  So we are very keen, we have a very open architecture about working with people on this and we're keen to really drive that on. And the thing is we have actually had a positive impact. We are already sure that we've had a major impact on people's jobs in the islands. We had up to about 350 people working in marine renewables out of a population of 20,000 a few years ago. It's turned down a bit due to some governmental challenges but we're probably about 150 people, 200 people at the moment but there are people with real jobs doing real things and having lives in these peripheral remote areas. We've also seen that it's become quite attractive with people from all over the world coming to see what's going on and the university is seeing students come from all over. It is attractive to do it and the supply chain is able to make investments in things which pay back money. So these are two of the five vessels that have been procured. There are three million pounds of piece. And finally we're also seeing that infrastructure is getting upgraded once again in these remote places. This piece of the pier was added for marine renewables to the pier which was for the ships, the ferries that come into the islands. And on that particular photograph there are four different tidal turbines being worked on in that photograph. So infrastructure has to be built ahead of need but once it's built it's being used for other things and in fact this has now turned into the UK's most popular cruise destination port. That wasn't part of the plan but it is. So infrastructure gets used. We build infrastructure ahead of need it will get used. So the I just wanted to touch on the last couple of minutes about the energy systems. I mentioned that we're trying to get marine energy to fit into an energy system as a whole. There's been an absolute drive in Orkney of which we've been able to partly ride the wave and pun intended to find a way to change our energy system and this has been going on for a number of years. And the island group itself has been looking at a whole bunch of different ideas for years and years and years. And so the islands have been looking at trying to find ways to make energy work and so we have the wave and tidal side of things has got us to a point where we've got more wave and tidal energy devices than anywhere else at the moment but if it just stays here it's not an industry. This has to spread. We have to get this out into the rest of the world and find ways of making it work. But the energy system as a whole has been very transparent to people in Orkney. We are on the end of a very long thin cable and so we could be working hard at trying to have other energy elements in our energy system as there's a lot of wind that's gone up and now we have produced more electricity than we can use every year since 2013. So we're a net exporter of electricity now and have been every year for some time. Now that then means that we have been in a position where people have got really engaged with energy processes and now around one in ten of the households are actually making their own power. Often from wind I've got a five kilowatt wind turbine in my garden it runs my house and it runs my electric car. You know, that's just pretty normal now. So we are seeing this prosumer thing actually really happen because people are alive to the possibilities that energy represents and see it amongst their friends and family and it's of course, it's a subject of constant conversation. We'll see if my wife tells me it is but that's not an industry. But we have seen an uptake of electric vehicles. That started to really roll now. We've also in projects now where we're starting to work at how we can put a dent in our ferry fleet's fuel consumption and we're now starting to use hydrogen to power our ferries and there's a project going on there that is already powering ferries and they tie up alongside the nitrogen hydrogen and we're about a bit of hydrogen floating in the ferry which will be happening in the next three weeks or so. So we're starting to find other ways into the transport space. Electricity is now going to be a transport issue. We're also pioneering work on smart technology so there is already a degree of interaction with the grids, we know what's going on. But the reason achievements is in the University Commons is we've still got the highest levels of fuel poverty in Scotland and we are having problems because of unhelpful government policies actually stalling some of the stuff that's going on. So the removal of support for people putting in renewables in the UK has really been blocked on some of the developments that have really been happening. So we try and articulate that and make it clear because I don't believe anybody gets up in the morning thinking how can I ruin this. It's usually done through some other drivers that mean that that seems the sensible thing to do but we try and make it visible as to the impact of what actually happens. But we recognise that this whole energy system so far we've really been concentrating on this electricity piece and actually there's a whole bigger piece. Electricity is only about a fifth of the of the UK's energy consumption a fifth. And we've basically done a good job in greening that but barely touched the other pieces. So there are other initiatives going on in the ordinary energy space at the moment working on very high energy efficiency housing. We're working on how to put solar into a grid that's already saturated. We're working on the public housing and also the public estate. This is a library, it's running on a sea source heat pump. It's got a coefficient of 7 on bits on that. So that's heating the public estate from the sea that's around us. We're working, say, on the ferries trying to find ways to put a dent in their 3 million litres of diesel they use a year and the EV roll out and how that interacts with the grid and how are we going to allow charging to happen effectively and finally we're putting in storage in people's houses and a number of other locations to make more use the electricity that then can smooth out our electrical demand. So the whole energy ecosystem is actually fed by what we're doing and also we are able to enable parts of it because we're bringing people of interest into our space. And I'm pleased to say an energy audit was one of the most useful things that was done a few years ago. I won't expect you to memorize this diagram but broadly speaking the size of the blocks is an indication of what's going on and so from the top electricity, coal, LPGs are very small kerosene, gas oil, diesel petrol, marine gas oil marine diesel oil, the heavy fuel and the interesting thing from this is it shows how much we're using for heavy fuel oil compared to what we're using for electricity on the islands. This is a big target for us we've really got to go after this and it's important to realise that there are a lot of islands around so these islands themselves then become markets in which you can sell the technology and do things. I'll try to remember the guy's name come back to me in a minute because one of the islands commissioners pointed out that in the European Union if you add together the populations of all of the islands in the European Union that would be the 8th largest state. So the point is that island matters matter. There is relevance in what goes on even in these small locations to try and make things work so we're very keen to try and drive that learning to see how we can make it all work. And over time we're working on things so we've now got this largely going on renewables we're all in a position where we're starting to put dense in our heating system electrifying that. We're now starting to work on marine diesel and synthetic fuels and finally we're also in a position where we would like to do something with agriculture. So if anybody has a hydrogen and electric tractor please see me afterwards. We're desperate to try and put dense in that space as well because it is so incredibly important. So the point is that overall we're tackling a number of different things I hope I've shown that marine engineering is a piece but it leads you into other spaces which then mean that you can try and find ways to exploit these other niches which frankly were unimagined a little while ago. And we had something painted up over the door at E-Net which is really our credo which is based on a speech by Kennedy. He said the problems of the world can not possibly be solved but the skeptics or critics whose horizons are limited by obvious realities. We need people who can dream the things that never were. This is really what we spend our time doing so we are very happy if people want to talk to us or we would love to find a way to try and help what anybody wants to do and it may not be us but this is what really drives us. So if anybody wants to know more about this I'd be delighted to talk to you. Thanks for your time.


Welcome back. The issue I'm going to address now is very controversial and it relates to the right of states to use force in self-defense and eventually in collective self-defense against terrorist organizations. And before addressing that issue, let me say a few words about terrorism and international law in general. First, and despite many attempts and also many ongoing debates, there is not yet one universally agreed definition of terrorism.  However, there are about 16 international conventions relating to terrorism. Those are sectarial conventions dealing with terrorist attacks against civil aviation, diplomatic agents, maritime navigation, fixed platforms, terrorist bombings, nuclear terrorism, etc. There are also conventions on the suppression of the financing of terrorism. And those universal instruments concluded under the UN auspices are often completed by regional treaties. And those treaties usually contain obligations by which the contracting states must prosecute or extradite alleged offenders and other criminal justice cooperation mechanisms. And the fight against terrorism is indeed first and foremost a law enforcement and criminal justice issue. And further, if a state is attacked by a terrorist group which is present on its own territory, there is no doubt that that state is entitled to take all the police and law enforcement measures needed to protect its citizens and arrest, detain and prosecute the alleged terrorists. Of course, all this must be done in conformity with human rights. But in the course of those law enforcement operations, terrorists might eventually get legally hurt or even killed. The use of police or military force against a terrorist group or organization present on the territory of the state does not need to be justified under the right of self-defense. And as we called earlier, the use of force by a state on its own territory does not come within the purview of the prohibition to use force under article 2 paragraph 4 of the UN Charter. And as we called earlier also, the territorial state may ask help and military assistance from other states and it may invite them to fight the terrorist organization alongside with him. And again, there is no need to refer to collective self-defense for that matter. Consent by the territorial state is, as a matter of principle, a sound and sufficient legal basis. If the intensity of the fighting is such that it reaches the threshold of a non-international armed conflict, the use in bellow applicable to such conflicts might be applicable. But this is an issue of international humanitarian law that I have unfortunately no time to cover. The issue of self-defense within the meaning of article 51 only arises when the terrorist group is not present on the territory of the victim state and that the victim state suffered a terrorist attack which, because of its scale and gravity, can be qualified as an armed attack. Or if the state is suffering from a pattern of several ongoing terrorist attacks, those terrorist attacks accumulate and reach that threshold. And there is no doubt that from a material point of view, attacks by terrorist organizations can reach the gravity threshold of armed attack within the meaning of article 51. It is a very sad fact of life that we have painfully learned at the very beginning of the 21st century as the memory of the attacks of 9-11 immediately comes back in mind. So the issue is not to know if terrorists are capable of carrying out armed attacks. Unfortunately, they are. When an armed attack is of a sufficient gravity and when it is carried out by a terrorist group from abroad, the question is to know whether the victim state may use force in self-defense. The question must be clearly understood and let me explain it. If the attack has been carried out materially by a terrorist group, but if that wrongful act can be legally attributed to a foreign state, then the issue of self-defense against the group will not arise. And the victim state will have the right to use force in self-defense against the state responsible for the attack, even if the attack was materially carried out by the terrorist group. And you may remember what was said during week six when discussing article eight of Arciois. If it is established that a foreign state has instructed a terrorist organization to carry out an attack, the attack will be attributed to that foreign state. And that foreign state will be internationally responsible for the attack. And likewise, if the foreign state has directed the terrorist operation or if it has exercised effective control over the terrorist group in the course of the attack, it will also bear responsibility for it. And in those circumstances, the attack is materially carried out by a terrorist group, but it is legally attributed to a foreign state. It might be very difficult to prove it, but if established, the armed attack by the terrorist group is deemed to be an armed attack by the foreign state. And there is no doubt that the victim state has the right to use force in self-defense against that state because it is responsible for the terrorist armed attack. And likewise, under article 3G of resolution 3314, I quote, the sending by or on behalf of a state of armbands, groups, irregularities of mercenaries which carry out acts of armed force against another state of such gravity as to amount to the acts listed in the resolution. Or its substantial involvement therein is also an act of aggression. Therefore, the foreign state could be responsible for an act of aggression, triggering the right of self-defense, following its own action of sending armed groups that carry out armed attacks, or following its own substantial involvement in such attacks. So there is no legal problem when the foreign state can be held responsible in relation to a terrorist attack under the rules I just recalled. That state can be attacked in self-defense. But the real problem arises when the terrorist group really acts on its own from abroad without any foreign state instructions, directions, control, or substantial involvement. In that situation, and that situation only, that situation only really relates to the issue of self-defense against terrorist groups. And with that in mind, let us see what is the state of current international law in that regard.


So you want to learn Python fast? Well, you reached the right video. Let me explain This video was brought to you by digitalink academy You're number one source to learning programming fast and get to that six-figure freelance salary you desire Our courses include our secret project course our freelance Kickstarter our Python course and our interview programming course and much much more So if you haven't already go ahead and click the link below to get to our free Seven-step freelance guide so that we can help take your career to the next level. I'll see you guys in the course All right guys, let's jump right into it learning Python fast. What's the problem with that? Well fast is relative to P&O what you're talking about sometimes that one month to learn it sometimes It's a week. Sometimes it's two years. Sometimes it's five years.  I think that's a relative Good expectation if you already have at least a coding base if coding brand new to you This is the first video you ever seen coding. Well, we gotta adjust those expectations more unless you're rockstar And you just able to learn and pick up on things faster But I'm gonna cover all that in this video and kind of get you guys learning Python real fast But before we get started what I want you guys to do is please share your experience learning Python How what are some of your roadblocks you've been having? What are some of the successes? We have been your challenges to learning Python fast Can you find a job? Just share that below because I love to see your guys's response And then how your response is different once you guys View this video and then we kind of go from there. So at the end of the day guys To learn Python fast start with the fundamentals in a sentence start there first Hey learning arrays learning the how to write code just the basics all that good stuff Fundamentals guys just start there You want to be able to read to code and see what it's actually doing and that's a good way to Know if you are good at your fundamentals You can within relative speaking you might not know everything that's going on that line of code But you can kind of decipher things do a good search all that stuff. So start with the syntax and fundamental That's the first take that can take away project-based learning guys. I can't emphasize this enough You're not doing project-based learning. You're not doing yourself a You're doing yourself a disservice guy in another day If you ain't completing projects, you are not putting yourself in a position of wind You're just gonna be a cold writing junkie When I what do I mean by that is you write code that doesn't have any impact that don't solve any problems You need to start the project-based learning to get to that next step guys And then the final step is once you start doing the training project-based learning We want to transition that to real world projects real world industry real world business This is where you're gonna look at the job markets and postings and your local job market to kind of figure out Hey, these people they have this problem Let me see if I can have a project that's similar to what they're doing to solve that problem So when I come in for that interview, I'm great. But again, we'll stick to just the learning right now and we'll get into the actual Um the finding of the job and the job market a little bit later guys So at the end of the day You have to put yourself in a position to win And the best way to do that is to learn. Okay. What's the best use case python? I like python because it's quick easy to learn it started fast with a Lot less relative setup on your computer than other programming like And also, you know, you can use it in data science. You can use it in certain applications Very quick very agile very easy to learn So it always had that I think it's probably one of the best Um, you know in addition to a php, I think to actually start using as a first program This is very gonna help you Learn really quickly Kind of start with the takeaways Of at the end of the day When I first learned start learning how to program guys, I was lost Ain't know what to do didn't know where to go I am a sequel developer by trade as far as just where I do a lot of my work at But again the database got to function with the application So you got to be able to pull retrieve you data with that python. Oh, so it kind of I had to learn python in conjunction with it. I use a Program called oh do an open source application to learn Um, do my code reviews all that good stuff again guys We tell you how to do this in our seven step guide So go ahead and check out my seven step guide links are below is free And um, it's gonna help you get started learning python really fast Also, we have some premium courses as well We have a 30 day python programming guide or programming um Of course links below to that guys go check that out and also subscribe to the channel Um, we cover a lot of python related stuff as well Up you guys out. So go ahead and do that support the channel. I surely appreciate it So let's jump into, uh, some additional details about python I like the fact that you guys have already came here and you want more answer So that's that's a good thing for good there I want to focus in your learning so that you can learn Just what you need to know to get that next job Get you to that I know a lot of you guys You're not gonna get that concept at first because you used to I gotta learn everything before I get a job No, don't think like that You only need to know enough to be able to solve the first problem at your job know how to speak to things And if you have an agile approach to learn once you learn the base Everything else is agile learning stacking up on top of it So by 10 years from now you have a really good specific Knowledge about programming Most people do not start by Knowing everything and getting a job Yeah, it don't work that way for most of us regular people. Maybe you have some All right Super high-end rock star developers out there who know everything at the beginning But most of us we gotta take baby steps And I want you to know just enough to get that job Be able to crush it on that interview and have that Ability that framework to learn Very quickly based off of the information their frame their applications and everything that they I thought that's what I want you to do. That's the way you learn fast. You're learning making money Building experience all at the same time by using In seven step guide below guys gonna help you guys out with that I can't tell you how How that's gonna benefit you guys in the long But at the end of the day guys start with those fundamentals Fundamentals in the syntax Start reading that code guys. That's gonna be critical Start doing that project based learning guys. That's number two start doing that number three Let's start checking out the industry to figure out what jobs are in your area so that we can start really Getting you specific learning at Material, you know what to learn. Oh, what's gonna help you guys out? so Like subscribe to the Channel guys like subscribe all that good stuff Go ahead and check out my links below that free seven step guide and put a link of it to the screen here And also my premium courses guys. So I'm at the end of the day Let's get started. You make the first step watching this video Go ahead and make the second step guys like getting that seven step guide and checking out those premium I'll see you guys


Income tax 2022-2023. Itemized deductions, taxes you paid, software example problems. Let's do some wealth preservation with some tax preparation. Here we are in our example Form 1040 populated using LASERT tax software. You don't need tax software to follow along but it's a great tool to run scenarios with. You can also get access to the Form 1040 related forms and schedules IRS website, irs.gov, irs.gov. Starting point as usual, we got the single file or Mr. Anderson, no dependence. Support account instruction by clicking the link below giving you a free month membership to all of the content on our website, broken out by category, further broken out by course. Each course then organized in a logical, reasonable fashion, making it much more easy to find what you need then can be done on a YouTube page. We also include added resources such as Excel practice problems, PDF files, and more like QuickBooks backup files when applicable. So once again, click the link below for a free month membership to our website and all the content on it. We've got the W2 income 100,000, the 12,950 standard deduction to start with 87,050 taxable income, mirroring that in our Excel worksheet income tax formula, 100,000, 12,950, 87,050 page two, calculating the tax at the 14774, 15,000 withheld gets us to the 226 and we see that down here in our formula, but our major focus, my major focus will be on the calculation of the taxable income as we look at the itemized deductions and the taxes. So we're gonna go back up to page one. Let's open up the itemized deductions. That's gonna be the schedule A. Every time we think about the schedule A, remember that we first wanna think we gotta clear the standard deductions before they're beneficial. The things that clear or usually push people over are the home owning the home. Why? Because then you've got the mortgage interest and then you've got the property taxes related to the home. And then once that's included, the other big thing that could push people over is the state taxes that they're going to be paying because, and that might include, and that'll also be bigger for states that have a higher tax rate such as like California and New York, right? So you can get fairly significant state taxes as well as income levels go up. So you can see here by default, it's basically calculating on the tables for the sales tax. The software's quite useful to kind of do that calculation if you're doing the sales tax. Note that that's nowhere near by itself enough for us to be able to take the itemized deductions because if I go to the 1040, then we have to be clearing as a single file or that 12,950. If we were married, it'd be 25,900. Let's imagine they own the home and add the two big items. Let's add mortgage interest and property taxes. The taxes on the home being one of the items we're focused in on here. So I'm gonna go in, I'm gonna say all right, schedule A. Let's say we're gonna have deductions for the schedule A and they will be, the deductions for A will be. I'll add the interest here. Let's just say it was 14,000 and then we'll go to the property taxes and I'm gonna add the property taxes. I'm just making up numbers here for the principal residence. I'm gonna say is, let's just say 4,000. Okay, so then I'm gonna go back on up and say the forms then. If I go look at my forms, the schedule A is now being populated and it's pulling over not the standard deduction because our itemized deductions are adding up to 1917 over the 12,009 single filer. It wouldn't be enough to clear the 25,900 if married. Let's take a look at that schedule A now. So the mortgage interest is a significant factor helping to push this over. Once we're over that threshold, then the taxes could also be a significant factor and one of the major components of the taxes is gonna be the real estate taxes. If they own the home, the second major component is gonna be the state taxes that they used to fund the general activities of the state, which is chosen by the state either as an income tax or a sales tax type of system. So this 4,000, we're imagining where would we get that? We would get it from possibly if the mortgage payments that were being made on the form 1098. So we would expect, for example, to get the form 1098 which will report the amount of interest that was paid on the mortgage or loan. And sometimes the payments that we're making where they packaged it together so that they're also that company, the financial institution is gonna be paying some of the payments that you make to them, to the principal of the loan, to the interest which will be reported here and for the property taxes. And then they'll generally give you that information as well, but it's not required that that is the case. So if you don't get that information from the financial institution for the property taxes, but you know that they own a home, then you're gonna have to definitely get the information for the property taxes because they must have them. You know, everywhere basically has property taxes even though you have different states, the property taxes is a pretty universal type of thing throughout the entire country of the United States. So you wanna be asking for the property taxes. Sometimes they're paid in like a staggered kind of format like twice a year, they might be paid once a year but often they're paid twice a year. Generally we are on a cashed based system here. So the payments that were actually made in the year for the most part are what are gonna be included in the property taxes for the year, which does lead to the question from some people to say, well, what if I have more income this year than another year and I want to basically prepay my property taxes possibly as a way to increase my itemized deductions and lower my taxes this year, which means I won't have the property taxes in the following years. So you might say, what's the big deal? But if I had a lot more income this year than next year, my tax rate and brackets will be higher in the higher income year than the lower income year. So you can try to manipulate the cutoff dates that way. But you can't do that because, well, the IRS is gonna limit oftentimes. So anytime that idea comes up, you gotta think, okay, is the IRS gonna limit the amount of prepayments that I might be able to play with because I'm on a cashed based type of system? So beware of that. Normally it's gonna be kind of a cashed based system here and you're gonna pick up the taxes that were actually paid in the current year. Okay, then so let's actually put that into our worksheet over here and just see how this might work. I'm gonna go to the schedule A and I'm gonna say, all right, I had mortgage interest of 14,000. The taxes, I'm gonna say, let's say this is the real estate taxes. I'll say this is real estate taxes, which I said was 4,000. And then I let the software do the calculation, assuming because I haven't entered any other kind of tax, so the software said, well, we're gonna give you some tax and it's gonna use the tables to calculate the 1,017 tax of the sales tax from, in essence, the tax tables. So there that, let's just take a look at that and then I'll go into that more detail. That adds up to the 1917 and that ties out to the 1917 here, which pulls over to page one of the form 1040, 100,000 minus the 1917 gets us to the 80,983. As we see here, this pulls over to page one minus this gets us to 80,973. Now we're taking the itemized deductions as opposed to the standard deductions because it's a single filer, which is our 12,950. So we're taking the greater of the two with our max formula there. So there is that. I'm not gonna get into the tax down below because we're mainly focused on this line right now, getting down to the taxable income. So if I go back on over on schedule one, then this box, we have the state and local taxes on A, state and local income taxes or general sales tax. So remember the concept here, they for some reason allowed state taxes to be deductible and that was helping out the states that mirrored the federal tax system with an income tax. So that's a little bit easier to work with because now you know what you paid for the income tax for the state that would be deductible on the federal taxes. Now remember, the state government is different from the federal government. The form 1040 here is calculating the taxes for the federal government. If there was a state tax as well, such as California, then we would have a state tax tax return that we would have to do as we do the federal tax return. They're different, but oftentimes if there's an income tax system, the state tax system will mirror to some degree the format of the federal tax system and you'd have to do those two things at the same time with the same tax software and that would help you to figure out the amount on schedule A because you would be populating into the tax software as you prepare both returns, the amount that you paid to the state. So it's a pretty easy or a little bit easier to figure when you're dealing with an income tax kind of system, although it's still kind of confusing because you have those cutoff problems with regards to did they put the money in, last the cutoff between when the amount was due on an accrual based method versus when you paid it, but and we're generally on when you paid it. We'll get into that more in that in a second. The sales tax then gets a little bit more complex because then they had to say, well, look, that's not fair to states that choose to have a sales tax. You're imposing a tax system on the states who are supposed to be sovereign by giving preferential treatment to the people that have an income tax system and not a sales tax system. So then they had, instead of getting rid of deducting the state taxes altogether, they included the sales tax, which is a lot more complex because a sales tax means that you're basically calculating the tax on everything that you buy, right? So in order to not have to track everything that you buy, to calculate the sales tax, there's these general tax worksheets for like the average tax. And if I go in here, you got the state and local taxes and there's some worksheets helping us to calculate the tax. So here's the state and local tax, our worksheet that's being used to calculate it. I won't go into it in depth, but that's the general idea. So then the question is, well, do I want to use the easy worksheet to calculate the sales tax? Or do I want to do my actual sales tax that I paid? And if you're in a situation where you had paid for large items, such as a car or a boat or something like that, it's quite likely your sales tax is higher than the average on the table. And it might be beneficial to do the actual sales tax in that case. And then we looked at all the rules and prior presentations on the tax rate. You have to use the general rate and whatnot and so on. So I won't go into a lot more detail, but that's the general idea. Now you also could have issues if you lived in one state for part of the year and another state in the other part of the year and there was a different sales tax for both those different states and you're trying to use the sales tax table and you lived part of the year in each state, then you'd have to use a ratio analysis to kind of allocate using the proper two tables and so on and so on. But this is being calculated by the table. It's the bottom line. If I then jump to the sales tax and let's imagine that it was a sales tax system here, even though I'm in California personally, so I usually would do the income tax even though we have a sales tax, but usually we would do an income tax but because it would be higher for any case. State and local sales tax is paid. So if I go here and I put an actual amount of state and local sales tax is paid, which we would have to track if we're doing the actual amount and let's say it was, you know, whatever, 3,000 and then I pull it back on over. So now it's being calculated at the 3,000 for the amount that I populated instead of using, you know, like being reliant just on the tables to do the calculation. Okay, and then that would add up of course and so on and so forth. So then let's say that I had a state income tax system like California has an income tax which is often higher than the sales tax. So that would often be on your W2. So when you enter the W2, for example, for many people, you're gonna have the withholdings. So you might have the state tax withholdings that are on the federal tax return. So when I enter the state tax withholdings, let's say they were 2,500, let's say, then if I go back on over, now that's gonna be populated in my taxes here. So I've got the state and local taxes at the 2,500. So generally when you're doing a tax return that has state tax preparation within it, then usually when you enter the W2 withholdings, you're basically thinking of the withholdings on the state taxes in a similar fashion as being applied to the state return, not the federal return. So the thing that's usually in your mind is just like when you paid the federal income tax, which is the same like on the W2 here, 15,000, you would think, well yeah, on the 1040 that 15,000 is gonna be on page two of the form 1040 as the amount that we paid. So I'm gonna calculate the tax minus the amount that we paid. Same thing on the California return or any return that's an income tax system. I'm putting the withholdings in there so I can calculate the tax minus the amount that we paid in the withholdings. But then we have the added complexity of the amount that you paid with the withholdings for state taxes could be deductible on the federal tax side of things if you're doing an itemized deduction. So you don't get the benefit of that when you're doing the standard deduction, which is kind of annoying because again, it kind of benefits higher income individuals, which is a little funny, but it gets capped at the 10,000. So there it is at the 4,000 that's being pulled in. So that's the amount that we paid. Now let's play with that a little bit. If I pull that full 4,000 up to very high income levels that have a high tax and I pulled it up to like 12,000, then it's gonna be, it's gonna be capped. Well, the whole thing is gonna be capped. I got worried that the whole thing is gonna be capped at the 10,000 now. And that's that controversial law that came in to play a few years ago where people were saying, hey, look, you guys are really abusing this state tax thing because it helps out high income individuals, low income individuals don't get to deduct any of the taxes because they're not itemizing. Now you're deducting the state taxes and you get this massive deduction for high income individuals, plus it's subsidizing states that have high tax rates and so on and so forth. So they capped it at 10,000. So that was a very kind of controversial thing. So now you have a situation where the state taxes are quite beneficial and often push people or help push people over to the point where they're taking the itemized deduction versus the standard deduction, but you've got this cap. So then, and that's not that high if you lived in a high cost of living state that you could be paying over 10,000 when you include property taxes on the state and local tax. So that is a significant cap, which was controversial and interesting that they put that in. Let's put that back to 4,000 and also just realize that if you got a refund from last year that is included in the current year, then that means that you could have got a deduction. This is where the deduction is at that we talked about on the income side of things. In other words, in a prior presentation, we thought, do I have to include a state tax refund in the income line over here because sometimes they give you a 1099 for it. That would be on the schedule one and we said they got the taxable refund. Well, and we said the only reason that you would have to include the refund in income is if you got a benefit from it last year. So meaning if they had a schedule A like this in 2021 and they were able to deduct the 4,000 in this case of taxes, they got a benefit from that deduction. Then, and then the state said, you paid me 4,000 but I'm gonna give you 2,000 back. Well, that means that you didn't really pay 4,000 because they refunded 2,000. So what should you do? Should I go back to the prior year tax return and put only 2,000 here which is actually the proper amount I paid after the refund was refunded back to me? That would be tedious to do or we could do a cash-based system and try to fix it going forward. And that's why you might have to include in income the refund that you get in the following period. So that's gonna be how that kind of plays out. Now, remember that that does get a lot more confusing than you would think at first glance. Meaning if you got a tax refund of $2,000 because you paid 4,000 in the prior year, then the question is, well, if you didn't itemize last year then you didn't get any benefit and you wouldn't have to include it in income. If you did itemize, it's still questionable as to whether you've got a benefit from the taxes or how much of a benefit you got because notice that my standard deduction right here is $12,950. So what if my itemized deductions just barely cleared that? What if my itemized deductions came out to be like $13,000 or something? Then I just barely cleared the $12,940. So even though I got a $4,000 state tax deduction and I was itemizing, I really only got maybe $50 of it because the $12,950 I would have gotten any case. So it gets messy in terms. So that's why the tax software is quite useful to determine if you got a benefit in that case. And that's why I would suggest if you are dealing with a new client that had a schedule A in the prior year that it's worthwhile to data input the prior year tax return in the prior year software even though it might cost more, roll it over so that the software can help you out with some of those rollover situations like the refund situation. Now a similar thing could happen for the other taxes like if you have the sales tax then you might have to include it in other income like down here if you've got a refund situation for the other taxes that you paid but that's a little bit more unusual of a situation. Now you also might think well that would lead people possibly to try to like you could try to say if I had a lot of income this year and my tax bracket is gonna be higher you could, you know people may say well I'm gonna try to withhold a lot this year so that it lowers my income this year and I'll be at higher tax brackets this year because my income was higher and then when I get the refund next year I'll include it in income next year and because I'm at lower tax brackets next year it'll be a net benefit. People can try to play a little manipulative games like that with the cutoff and the reason that's the problem with a cash-based kind of system so you gotta be careful whenever the idea of that idea comes into play well I'm gonna prepay all my expenses this year or something sometimes the tax code will limit you in terms of how much you can kind of prepay but they have a little bit of a difficulty doing that with the state taxes because the state tax has a progressive tax system so it's quite likely that people have no idea how much to pay for the taxes because it's a pay-as-you-go system and a progressive tax system so there's that. All right and then we also could have included in here you gotta be careful of the cutoff kind of situations because if for example I made estimated tax payments or say I got a refund from my state taxes last year that I rolled over. Roll over or into the current year because I'm a Schedule C business then that is something that will typically be included in the taxes as well so let's take a look at that. So if I had my estimated tax payments so now I'm not having payments necessarily withheld from the W-2 although I still have those but what if I need to make estimated tax payments as well which are often done with like a Schedule C business if there was an overpayment applied from 2021 and you apply it then to the taxes let's say it was another 1,000 then that is gonna be included in here as well so now my state taxes went up to 5,000 so that's something you've gotta kind of be aware of as well if you're not a W-2 employee or if you have the kind of cutoff situation between when you paid the tax and what year it should be applied to also if I made a payment in the current year for taxes that were for 2021 for prior year taxes but I paid them in 2022 that may be included in the Schedule A because again they're tied to generally a cash based system when you paid them not an accrual based system when the tax year that's being applied to so for example if you paid with 2021 state tax return $1,000 let's say then that was applied to tax year 2021 but you paid it in 2022 so it increased my amount here by 6,000 by 1,000 again to 6,000 so it's basically generally on kind of a cash based system and again if you're using tax software it will usually help you to pick that stuff up but then you want to kind of double check it if you're looking at this number and if it's you want to say how is the system calculating? Calculating results and that if it's coming from the sales the taxes your income taxes you paid for the state then it would be easy if it just came from the W-2 but you also want to think about that cutoff kind of stuff did I have a refund last year did I owe money last year if I owe money in 2021 and I paid it in 2021 then I paid for 2021 in 2022 when I filed the 2021 tax return by April 15th, 2022 then that might be included in here as well and you want to get that kind of cutoff problem situated so then you can have the personal property taxes this is often with like the DMV like vehicle tax and whatnot and you've got to make sure that you're taken into consideration the deductible part of the value of it so I'll just say 160 and pull that on over so that's gonna be important it's usually gonna be a relatively small of course in comparison to the property tax and the state taxes but could still be relevant worth picking up of course now the other thing to note is that something like the real estate tax for example you might have it broken out between multiple different areas so you might have like a schedule C and you might have your business use of the home which we'll talk about when we get into a schedule C type of business and then you might say well part of my property taxes is actually applied to the schedule C because I have a home office or something like that and therefore in that event oftentimes it's useful to apply what you can to the schedule C using a ratio analysis possibly using the square footage of your office compared to the full square footage we'll talk about that when we get to the schedule C but the point is you can't double dip you can't take the portion of the property taxes on the schedule C and the schedule A you're gonna have to prorate it in some way if you don't have any deductions on the schedule A because you're under the threshold to be able to itemize then any deduction you can get on the schedule C is obviously good beneficial if you can itemize then you're gonna generally wanna prorate it and take what you can on the schedule C and deduct here and then deduct the other kind of portion generally on the schedule A is how that could play out so that once again is another kind of area where if you have more complex returns they can get kind of messy because of all of these no one rules very complex but when you put them all together you can come up with these kind of messy situations and breaking out the taxes and the same thing could happen with the mortgage interest down here between business related stuff for home office use and the schedule A can be a little bit messy but that's the general layout with the taxes.


Alrighty, let's play this in full first. There's sound I love you. I've loved you since I met you Cool actually listen to some of my headphones Could you this extremely picky and it's gonna be probably too much work. So you can Say what I'm gonna say it out loud. Anyway, could you I love you Guess you're doing all this time where they don't talk I it sounds like there is a piece of audio that you repeat it And I can hear like click link like link like link like link link link link link link that being said I would love for you to add this at the beginning Because there's silence and it's only kicks in this is so minor and just me and you probably not do it Well, but just something for so it doesn't feel so copy paste it But of course if you add this section that you did copy paste the beginning It's gonna just make it worse, but there's any way you can smooth it out I don't know or some add some ambient noise. There's something that is really just me This is so extremely subjective, but nevermind That being said, let me check it out here. So you have notes here I made the shot slightly longer to add more breathing room. All right, slow down actions and beats up until ending part All right, add a new hand pose when she places her hand on his All right, let's check this out. I love you. I Love you. I Love you. I Think it's insane. It's always this thing of you know, whatever software you use to play something And it might always be a frame or two off but in animation a frame or two can actually make a big difference The only thing I would probably say that maybe this is this to me feels too big and too much. This is more like For something where she just goes, I love you where Feels like that's the max is a bit of unwieldy shape there with that that curvature I don't know if that's something you can tone down what there's something that feels a bit Too much. I love you. I've loved you since I met you.  I love you where it feels like it would just be more direct with this a direct Move forward and again. I hate if if you're thinking right now. Why didn't you tell me this weeks before I totally agree That's just for some reason right now This strikes me as I would make this more direct and less arky, but then you can add more here Because now she she said it. She told him she does this he pulls away She's potentially more hurt and panicky. I love and now you since I met you That tone of voice is stronger than I love you than here I've loved you since I met you and I think now you can have a little bit of anticipation in Ark into this which will work with the hand That's my current Opinion I just horrible horrible if this is just going against everything we talked about before for some reason it's just And to be honest, I need to look at your previous version. Is this a much bigger? Move them before and especially facially. Maybe I'm reacting to that but again, I apologize If this is something that was before and and now I'm solely changing my mind. It's horrible. It's horrible. I Love you The other thing I be careful about is that his hand drops and I'm kind of looking at this And I'm slightly distracted and I want to look here. It's also the hand drops I know a bit later, but it kind of all falls together when she is done.  I love you and I wonder if that's too much I do like the idea of him like this and already kind of makes that Work even better like she's contemplating why he's so distraught. Yeah, I understand why I mean What about this? How about a compromise? What if you start like this like seven frames? We hold this and then he puts his arm down. There's no pause, but he goes straight from this to down and By the time the hand is around here. So almost maybe two frames before it hits the end This starts Right, so you would delay that a bit more she can still look and maybe you can have you know some darts and maybe a whining of eyes Because she realizes all men this is not gonna work and that's why she decides to do this. I hope that makes sense Yeah, I mean you did say please be picky with notes, but there's picky and there's destructive So feel free to throw everything out that I just said But these are my just the current things that I feel about the shot and apologize again This goes against what we talked about before what I said before I Love you Love you also careful. There's something just generally about This goes down and this goes up and I know this is later than this But there's again a slight feel of love you Almost at the same time and there's something almost a bit too deliberate about Lifting and then the fingers in and then that thumb in at the end. It's just something where it's it's Like to me it seems like she will bring that arm back now It's almost like she wants to realign her balance and so she can put weight on that hand Because she's she is Putting the weight off of this arm if that makes sense. It's almost like a weight shift instead of doing this at the end is She does this at the beginning For a rebalance and now that she's balanced and she can hold that weight on here She can move and lift this arm to do this. Hope that makes sense You I love you You see there's something about the lower lids I'd be careful like this seems like that lower lid is 50 or 60 percent dialed up. I would go not more than What you have already to be honest like the lower lids I would dial them It's really minimal. I know you want to squeeze them in but this seems like she was just beaten and then you know You have a blue eye a black eye and she's swollen. I Think you can be a bit more conservative in the lower lids Maybe you know between this and this this seems almost 50% but just visually I know it's not but Something where maybe that is your max at this point.  I See a bit of a dog But I think you can go a bit bigger and even then you would relax the mouth even a bit sooner and Then when she goes down here, it would be a down with a bit of an opening of her eyes Because right now it feels like she's already so invested that When he goes down and pulls her arm away or his arm away She has a look down and then it's still also sad and closed And then she has that reaction, but it's still all closed like to me at this point You would see the white above the pupils You know she'd be freaking out and then this would be the freak out face plus Grabbing the hand then you can really do this like then it's appropriate to do that But I feel like we can go a bit broader here on her emotional reaction subjectively Careful just from a technical point of view as you go back like this like she has a bit of a Shift in her weight as she goes back a bit with the body I think you can have a little bit of a Rotation down a flattening of that wrist and maybe a change in the elbow It seems like everything is moving, but this is fairly locked and still Which it is when you scrub so watch out for stuff like that And I think her arm move this way it's almost too much of a telegraph anticipation for this Where I feel it it's a feel slightly disconnected from her emotional state where to me it feels like she would that hand goes I don't know again this is sorry if this is totally different, but like if she is invested hands on hands on this invested on him with him This happens But for her to move that arm away so much Doesn't quite work with this because if I look at her face, it's kind of like I Felt something on my hand. What's going on down here?  He takes that hand off But her hand would still be here and be kind of close and maybe drop But it would still be very close to here and then when she goes On this then she pulls her hand back this way and then you can go Into this I've loved you since I met you Into that, right? I've loved you since I met you I've loved you since I met you The rest works. I think that I've loved you since I met you. I Like all of that the head moves the body moves how he reacts to this. I think this is all cool I loved you since I met you Ever so slightly I K watch out feels like it goes it goes down on pretty one straight axis here with a bit of rotation Which is cool, but I think we can bring it either either way over and a bit of a twist Just a bit more complexity to get that I K feel Out was it to get it gets a bit broken at this point just in the way this rotates up what stays aligns Like within that line while there's more going on in the elbow. It's a bit of a technical thing Even though here at the end it gets a bit better But throughout all of this here. I know this extremely picky, but because you're doing it You're gonna have to have some Compression and changes in the fingers every time she just changes there where it's just ought to have it feels a bit light there You want to start compress So compressing those fingers a bit more there and we'll probably lift that head a bit more. It seems almost like a Just a temporary tangent there, but like are we connecting there? Is she putting that on the finger? Yeah, I'll keep this baby. There's always this much negative space probably I love you. I've loved you since I met you now that being said since you are animating this guy dare I Dare I say just for a test would you be able to Do this Because I wasn't quite sure how far you want to go with that far right character with the right character So if we move this much Over right So we can see a bit more of him Because it's always it was always a bit unbalanced leaning more screen right And I think that way towards the end it could still work where this feels a bit more Crochet, but we see a bit more Because right now it was always a bit heavy on that side and especially towards the end I Feel like if you want to eat a pan over or from the beginning be further And you like I said this way, I'm just curious Maybe you have to animate a bit more of the shoulder there I'm just wondering I want to I still want to throw that out there Is that something you can do does that break too much into animate more stuff on him on the right side? But that would just help with the balance But I'll leave it at that feels like this is a very destructive critique So let me know you let me let me know what you think about all of that. All right. Thank you All right, there's an email You can sign up you can start whenever you want you can submit whatever you want you get 16 submissions either way a like and subscribe Would be awesome. All right. Thank you