Welcome to Toffy TV. It is the annual look-back from the season before we are starting with the defence for the season review. That, of course, includes Jordan Pickford as well, so should we just get into it? Just get into it? Straight into it. Jordan Pickford played 37 times, eight clean sheets, saved one of six penalties. A massive save that one was. Saved for game 3.4, which is 69% and errors leading two goals, just the two. But a lot of people would say that's too, too many. What have you been your overall thoughts on Jordan Pickford this season? Yeah, I think he's been. He's had another good season, two years on the run. I think his form's been generally excellent since I can take it back to the derby game he won at Amfield. Really, it was a run at a time. He'd just been off the team and he'd come back in. And I think for him then, his form in general, he's had some spells where he could have done better. The times, but I think in general his form's been excellent for the run this season. Again, big part why Everton stayed in the Premier League was down to him. You just mentioned the penalty. The only penalty he's saved was a huge one against Leicester. Obviously it wasn't the greatest penalty in the world, but he knew where he went. He made the save and that game effectively kept Everton up because if Leicester would have won that, that game would have gone 3-1 at the time. Everton probably wouldn't have come back in 3-1 down to get anything in that game. So it was a massive save and he's been a huge part of it. Everton stayed up. A good season I think. Yeah, I'd say so. He's got that consistency now. He's got the levels where you expect what you're going to get most weeks. And I think the players around them know that as well. You'd look at him and he doesn't make too many of those mistakes he was making where for a time anyway, where things were going through his hands and he was flapping at things or coming for things that he never had a chance of coming. I think he knows what he does. I think the defenders know what he does and he gives us that consistency and I think that consistency obviously has helped keep him as England number one. And I think now and again he does pull out an absolute worthy. I know people will look at maybe if he should do more of that. But I suppose that's what separates the absolute top, top goalkeepers from that length from a consistent goal. I'm just glad we have now got a bit of consistency from him. I know people will say that there are times when he does maybe makes the odd mistake or when he is kicking can be sometimes a ratter because I don't think he's got that. He's still got that little bit in his game where sometimes things happen very quickly. But I think now it seems to just affect his kicking more than his actual saving. Because there was a time when he would things would happen really quickly and it would affect his decision making and he'd make a stupid mistake and it would lead to a goal. I think now it just tends to be in his kicking which can see him, can see us lose possession. But it tends to be kicking the ball out rather than being in general play. So I'm quite happy with Jordan Pickford. It's something I wouldn't really want to lose unless it was a huge offer. He basically is the captain most of the time as well. You know, you hear him talking as well and he seems very calm in himself when he talks about. He seems very focused. Have you ever watched him in the warm-ups and stuff like that before a game? Very professional, very tuned into what his job is and I think that's a huge part of it. I think he's coming into a big part of his career now and hopefully that part is with Evan. Yeah, yeah. Good season. It's so for score was 6.90. I just had a look at last year's, got last year's there and they had them at 6.87 last year so he's slightly improved in how they do their algorithm or what makes the goalies better, whatever for them. So good season and clear there's a lot of rubbish written about Pickford at times and the media have this fascination that other goalies are better and they should be England's number one. You know, Ram Steyl who makes a lot of mistakes as well and Nick Popu is just not as good even though he is a good goalie. They're all good keepers but Pickford for me is the clear England number one and like you say, he's been a lot calmer since seeing a sports psychologist, didn't he, a couple of years ago and since then his form has been very good and we've resulted in having another strong season for him like you say, he's been the captain of time so and I think as well with his kick and it benefits him when he's got someone like Dominic Calvert-Lewin to hit and we haven't had him a lot of the time so you know, sometimes you see his passing switching the plays fantastic after you see other times it's a little bit waver but that's 40 isn't it? I had them at 6.47 in my play ratings so again it's yeah it's probably around the same ballpark isn't it? Obviously they do for everything yours will be with your eyes and how you've rated the performances but now I think he's been good. Begavitch obviously played the one game that we won against West Ham so clean sheet so it's it's that to be through the roof but yeah it did also play in the form on the feet of Bournemouth in the cups. Yeah but that's yeah I suppose so. Let's move on to Seamus Coleman who played 24 times five clean sheets one goal and it was a very very important goal once we united to get us the three points Crosshacker C41% that is leading to goals just a one so what have you made of Seamus Coleman? Yeah I think I think second half of the season he was excellent obviously Nathan Patterson started the season and was really good in the opening half of dozen games or so and then got injured for Scotland didn't he and Seamus coming and did okay and then Pat got back in and then got injured again and that's a little bit of a worry I'm not going to lie you've had a few spells out of team Patterson with injuries since he came you know with bad injury last season and he was just about to make his debut apparently on the lamp have missed the end of the season and then obviously had to wait for this summer for his debut in the Premier League and then did and then he's had three separate injuries now last season so he's got a shot that out but Seamus in his in his absence has been fantastic and towards the end of the season was in great form and now a lot of people and probably me as well is you want to you want to start looking at the the future Seamus a 34 isn't the future he's open with that himself he said to himself but as a man as a captain I think he's fantastic and he put in some tremendous performances and at times he was the one reminding people on the pitch what it meant and you see him making tackles you know and celebrating the tackles almost in games you've had to grind out so now I think he's been he's had a good solid season I know he's out of contract now I think there isn't a talk that haven't gone off for him another year and I would like to see him play a lot less next season and that's for both that's because that means the team for me would be progressing in the right manner and also to protect him a little bit as well because you don't want a situation where he's having to play all the time again and then the performance is there because I think we have seen that with him yeah I think like last season and played a lot of games his performance was dipped and it's unfair on him he's had big injuries and hasn't been able to to do exactly what he was really good at and he has changed you can see it in the stats with his crossnach here to see and the goals you know there's a few years ago he's weighing with a few goals a season whereas it's getting less and less but I still think he's a tremendous fella to have around the place and he's putting some big performance so we could have done with him the last few weeks of the season got into against Leicester of course and missed the last few games but I think overall he had a good season yeah he's it's hard to quantify Seamus Coleman again I mean football fans will know I mean listen there's all kinds of different ways of looking at football now we look at it with such a heavy stats lens now and things but I think it's you've got you can't always quantify what someone means to a football club or what they mean around a football club and when you hear people talk about Seamus Coleman another player to my Seamus Coleman and almost you know the way talks about what a football club means to them and what he'll do for the football club and play with injuries and obviously listen you can't play with the injuries he's ended up with the end of the season after you know where I've gone to Leicester but I think people people will get so much out of that who are other players and it rubs off on them yeah but I still there are moments when you will when you will let that you look at that situation and and romanticize about it but I still think he's a good player I still think he's got lots to offer I think when Dice came in he got a I think maybe found someone who wanted to do wanted to do things the way almost he did things and was willing to get down to the hard work and probably enjoyed that probably enjoyed that that going back to that probably what almost what he went through with under Moise and I thought he was very consistent and and Patterson wasn't getting back into the team and it was only for that injury that it led Patterson to get back in and I still think he's that attitude and that being probably faced the training and and last out and the way he the way he holds himself and carries himself I think that's hugely important and set standards it's set standards for others to take over from and say look how hard he's doing it you know 34 how hard he's pushing himself every day I still think you need that I still think you need that as a football club and I think for next season for me he's got to be there and I think and I think as a footballer I still think he's very he's very clever and he's defending is improved and he's still got a little bit left in the tank and as you said you want to see someone like Nathan Patterson go on and take that position off him but he has to take that position off him he can't just be handed it and say there you go you've got a chambers call want to be pushing him every single day come on have you got enough and if he hasn't got enough then you have to start asking that question of well we need to find someone who has got enough to take it off him so I thought he I thought he had a um I thought this as I said he had a he had a saintly aft of dice coming um he had a decent decent season I give him 6.4 oh really yeah so first gore had 6.73 for the season forum last season the yard on my 6.74 so so basically the same as last and you know that's for a year on and with a couple of injuries as well that ain't bad thing the bad thing for him and I listen he's still a tremendous pro and you need that run a club so many we've had so many players who don't give a bad ever football club simple as he ain't one of them yeah absolutely and let's hope he gets it's hope he gets well I believe he's progressing well and um he should be back for the hopefully for you know well you know you know let's move on Nathan Patterson obviously stop start season for him um let's look at his stats play 21 games two clean sheets no goals no assists um crossed accuracy 10 percent and er is leading to goals uh one so very first straight in season started really well you know you got to like the first six or seven games you look at him go god he's setting the stall out this season look he's got that attitude real you know never say that attitude going for it but once he got that injury for Scotland the season just drifted away really yeah he had it I mean the derby you know in particular he was fantastic in and it was a I remember at the time it was the first time Lewis Diaz had a dribble past a defender for him and he'd you know made all sorts of things in that game first and stopped Liverpool doing anything and he was we had that thing of he smashed on the Robertson didn't he and had a little bit of afters with him and celebrated tackles and all of that and it was like the kids got it now he's like settled in and he was a big part of they went on a six game on beating none didn't me in that period after losing the first couple and he was a big part of it I think he's got all the attributes to be a really good player for everything I think he's got to improve his forward play seeing him for Rangers and seeing him for Scotland and he does that really well he hasn't quite done it at everything I don't know why I don't know you know he's had the the one at Leaty should have scored right at the end he should have won us the game I think Liverpool was another one he had a shot that deflected into the side net man he was in a good position he's got to get that side of his game improved because he is an attack and fullback by night and if you look at his career so far and it is fledg and he didn't play that many games for Rangers and and he hasn't played that many games for Scotland but he is used as an out was used as an out ball for them and was used as an attack and fullback we ain't quite seen that at everything get into the right area start putting balls into zones start having more shots get yourself in that final third a bit more put crosses in if he develops that side of his game I think he'll be excellent he's got that Scottishness in him that you love that like likes attack a likes a bit of a tenacious I love that I love that in my plays nothing we have too much of that and I think Sean Dighted love that if he settles down but you're absolutely right he's got to take that off Coleman he can't be handed to him he's got to improve every aspect of his game he's got to want it I'm here now and this is my shit and you're a 34 you're going to be sat on the bench James loves him so you see that image after Bournemouth where the two of them are out hugging the two both in the same position Coleman's all I think Coleman wants him to take it now he's got to do it you've got to get to a stage in your career haven't you where you've got to be looking to let the next person take over from me you know but you've got to do better Patterson no I think for Patterson I think people still forget how little football he's played you know in his entire career he'd only played 12 times for Rangers you know I think his body is still adjusting and unfortunately I think he's had to go I think size-wise I think size-wise he's had to develop a lot physically whilst being a Reverend said he put a lot put weight on put muscle on and maybe that transition period from being a skinny little kid to trying to put the muscle on to play in the Premier League which you have to you know talking to Andy about this about Brandt by playing in Holland the difference is something like you know is it something like 10 kilos or something the difference between a striker in Holland and so a striker in the Premier League and you can imagine that be the same in Scotland as well so he's got to get over these injuries he's got he's got to get his body right he's got it he's got to do that because you know breaking down in the wall scheme again after coming back and not being fit and they've got it hopefully I mean hopefully it is like growing pains hopefully and hopefully the manager can they can get to the not to the bottom of it because I don't think it's a I don't think it's a situation like dawn but hopefully it is that thing of like it's his body adapting to taking more weight on to making more stress more strain and finding the solution so we can go out and be perfect for 30 games a season and you will pick up the injury of course you will but you've got to get to that level because I do think there's a good football in there I think he has got that tenacity I think he is getting better he has to offer a little bit more of course he does in the final third and that will be something that will come with more confidence and playing and adapting to the Premier League but you don't get that consistent run of games and playing week in and week out how's that ever going to come it's so for score was 6.66 over the season so I had them at 6.14 for the season so I mean if yours are tended to be like mine I'm based on emotion and what I mean is but yours are tended to be like 30 below what days are so that's right that's still the same kind of okay that might be 50 below what they've got a map but that's still in that range so yeah it's about right like I said he's got can he improve 100% he can does he need to yes he does but I think there are a lot of positives there for him it's the work in the final third for me that he's really got to him really got to him improving otherwise you know he will stand still and Seamus was huge it that that was the big thing that that we took Seamus to heart with he wasn't great offensively but he was great going forward so we're looking for that and me and we'll notice it more and everything because we've noticed it more with Michael Encom we could be in and Leighton Bains we've been seeing that Coleman's there in our right back we've never really took that on but I think Patterson has got the ability to it's whether he can yeah let's move on to the left back position so that's it for Tali Michael Encom 34 games played seven clean sheets no goals no assists 25% cross accuracy and error leading to goals none um a lot of games good to see him playing that amount of games we know we finished the season with an injury um is issue I mean you look at all the the full backs really or or the three that played over the course of the season I think you know one goal between the three of them and I don't think was there any assists between the three of them and that that is a major issue isn't it and Michael Encom would not have in that competition rarely rooming with an agri played you know hardly anything a few minutes in the Premier League and obviously played in the um in the league couple in terms of in terms I'm interested in general what are your thoughts on Michael Encom's season um I think you know what I think he was all right I think he was quite solid for most of it I think we criticised him it's dead hard I think with just don't just touched on it David like the Patrick and Colman thing we've had two excellent left backs in the last 10 years light and blind was fantastic fantastic Luca Deane was excellent forever dropped off towards the end but I think he dropped off because of the what happened to me with Benitez that's why dropped off massively there because he just didn't like him and he didn't believe in what Benitez was trying to do and then we went from having to vary attacking left back to one who isn't attacking he's more of a defensive left back and because we've lost creativity everywhere else as well I think it shows Michael Encom up massively because he isn't creative in any way shape or form he's just a solid left back for me do we need better we just do because we need our fullback me you look at Premier League fullbacks in general they are quite attacking if you look at the ones towards the top end of the league they get goals in a very attacking he ain't that for us I think for me he's a he's a good solid left back and that's that's it so I think there's some games you look at him and go he's had it he's all over the place here and I think all the games he looks quite good in he like performs in so he's all right I think for me and now you have a slightly different opinion I think he's a good solid back up left back maybe I think he's a good I think he offers nothing going forward absolutely nothing I do think it'd help him if if we had the proper sense of over the whole season but you're right I don't think he offers anything and I think I think defending I think when he's given a job to do I think he does the job I think but I don't think he I don't think he has I don't think he has enough about him to just be to just do you know the way you when you watch Ben's and when you watch um Dean most of the time there's like a there's just a grace to the lady play which is it all comes dead easy and I don't think he's got that I think he almost has to think about everything he does and I just think he's not good enough to play in the Premier League as I start on left back I think he can play as I start of course we've seen him and I think he can do a good job I think he can do a good job but I just don't think he's good enough I think he is a player that you will have if you are a team near the bottom of the table I think he's got they've got to get them on to push him because the person he had didn't even push to the point where he didn't even bring them on in games to add anything to them so he so to me he's someone where you look at it and you think can this lad jockey for a position well maybe if you had someone having to go on every week and improving them and pushing them and saying might you now take this off me and I think that's where Evan I've got to I've got to get someone because you can't be looking and going over putting Ben Godfrey in there over putting Mason Holgate in there Evan I've got to go out and buy someone better than Michael Encole if they make the mistake of going well we're going to buy an understudy then that's a huge mistake buy somebody to be better than them and you'll improve Michael Encole you're not going to improve them by someone buying someone who's wasting them and I think that that'll be hard of course it'll be hard but we've got to look at the whole thing and say if we improve the team one player at a time which is what you do because I was watching something today and I was just thinking the difference ever the difference of an evidence team with yet he mean a fit and Dominic Arwyntlun fit took literally just took us from there to there and I think it's the same in every position start making a better one position at a time and I think left back's a position where you can instantly for me that I'm not to me I know people will and I've got no issue if they want to but I think a lot of people will look at left back with Michael Encole and go that's fine I don't think it is I think that's a position where instantly I'm like improve that position and you will improve the team because I think it's such a big position the stats no goals no no no assists that's a me is a people might go he's a left back left left back score and the assist now if you've got a way in that's why Bain's and Dean were so important to us because they did both and I think that's where when you're looking at the team and you're saying where did your goals come from we've got fire for me and now I left back and I right back waiting with five each that's where suddenly your team you go yeah it goes from there to there and I think that to me and I don't get me wrong he's he's honest that as the days long he'll work off here he'll do he'll set he's a standard setter as well he's a there's some and I understand there'll be so much going on in his life that we can't appreciate with everything going back into his home country but to me go and buy some money better than them and say five each eight and let's see a bit more of him but we're not like disagreeing we're a because Evan have obviously got is he Samuel Smith as well he's yes just about a 10 17 who's highly rated at the football yeah he's playing in the 21s already in Everton I think he's someone who don't look and I'm going he's actually going to be a little bit is there a danger though if you put someone else in front of him if we fall into no no because there's a danger at the moment that we've only got one left back there's a danger that we haven't got a very good left back I mean going back going going scour your up time find the 27 year old 26 year old who you can give three years to and it'll be three years and then they'll go back to whatever country they've come from or something like that go by a really solid pro who have the plan who yeah and the plan is that he is in three years time that you that you taking that place or you're fighting for that place don't don't don't necessarily I mean listen if there was a 23 year old left back out there he was amazing every now and then maybe in three years time you sell them and make a big profit on them don't try and get them bernie being the boxy but maths and he's just been a bernie for a long time Chelsea excellent excellent so I mentioned mal yeah they're called mal who's mean they've done stuff on a few years ago right or left back brilliant but place both place both positions like there is there is nato position excellent to me if you buy anyone now and you look at it and you think it's probably going to be three years time around and if you make money on them and then you've got a kid coming through isn't that the ideal situation I just don't think you can I just it it's dead easy for me see see we need a left back no we haven't got another left back we need one so go on buy a better one and that way you've suddenly got two jocs jocs on for each other I think that way I think that way for everyone making an attack on one yes because that's what you need I've given I give him 5.67 for the season incredible he got he got 6.67 from obviously the algorithm yeah last season it was at 6.85 from 13 games you obviously got a goal which boost that so overall they they give him a lot of it because obviously clean sheets and stuff help so he's had a solid season you've massively underscored him I haven't I just don't think he's good enough it's as simple as that I've got eyes I just don't think he's good enough I think and I think we have to improve right let's move on to the next player is James Tarkowski played every single game this season in the Premier League recently nine clean sheets scored one goal obviously a massively important goal against Arsenal one assist clearances 5.2 per game errors leading to goals none so huge huge season a lot of people when we were bringing them in last year questioned this sign and 29 year old just been part of the Bay and Lee squad that obviously got relegated a lot of large figures bandied about for the wages but turned out very much like I thought it would be which would be a really consistent solid defender that you could you know depend on every single game yeah brilliant sign absolutely brilliant sign being excellent all season probably the number of back games he's had he could put on one hand played every minute the only Premier League player to play every minute of the Premier League season or fair player from any club to play in every single minute of every off field game you know of every game this season in the Premier League so outstanding you can look at whether he's on 80 grand a week 85 grand a week but haven't paid any money for him so when do you balance that across what his wages are it was a tremendous sign and consistent tone setter anything goes off he's the first one in there so without defence people I love him I think he's been brilliant and I think I think he's you know one of those defenders that can is that you're just needing your team because you need someone you can depend on you need someone who will bring that calmness should he do better than your opponents box absolutely should he's big and he's strong when he gets up well and we want to see a bit more of that next season but I think he's been a tremendous sign and it's now about getting the right partner next to yeah I think we've been we've been crying out haven't we for that consistency over the last two or three years no he does he does he does just get on with it get involved when he needs to um just it is he's very unassuming as much and you're the you're the thought when Dyche come in you've died the temptation will be slap the captain's armband on and more like that kind of thing don't think he needs any of that I think he just gets on with his job I think he had a few when they played when they were playing three at the back early on with lampard I think he was there was almost navy moments with that he was you know being on the left hand side and being after them on the ball yeah being on the ball I think he got caught out a few times but oh you know what when he was at Brentford he was he was the one bringing the ball out you should go football I just think I just think I just think because a lot of it I just think it just didn't it didn't sort of sit sit right but I think as the season's gone on he's had he has had different partners obviously played with Cody for a for a time I mean don't forget that on the first day of the season you know with Yeri Mina and Ben Goff he's sat next to him and he both got injured in that so he's had to have different partners during the season but that's what we were missing because we haven't had that consistency for a while of that one player all the way through the season he was solid of course we've had Michael Gean but he's not up to that level so he was huge and to play every minute and to have someone that the manager can count on to have you know when Shaun Dice come in suddenly we obviously see him score on his on his on the first game but obviously I think he got it was a Chelsea for the corey's goal and we saw more and more of him at the back post and and keeping the ball alive and again he's that no not he's a no nonsense defender who probably has got a little bit more to him but tends not to get involved with it because he knows how important it is just to defend and I think I think he was wafers weight and gold this season bringing him in yeah absolutely the the best signer of the summer for me easily all things considered so just a brilliant season so for score Adam Evans soft highest scorer at 7.2 out and and he was for me he was that he was evidence player Adam at 6.49 okay which is is very high it's probably not the highest though is it for you there's only actually one or that there's only one player who's higher okay only one player so again that shows you how I scored them so there was no even even you being a little bit harsh yeah he's still up there oh yeah he's the he's the well he's the for me he's the highest over for someone who's played 25 games there's only one one person who's got more than them and he played less than 25 he started less than 25 okay so yeah no he's been brilliant again you know what a what a great sign and and to me that's who you build the that's not super signer at 30 years of age but I'm looking short term he is the one you're looking to partner people with now because I think like you said he's consistent and and he's got everything that you need he's got the doesn't mind putting his foot in feels short any anything that goes off out and I think he's really good yeah again and he's dependable and we can depend on him next season and that's the that's the most important thing and if you are looking to put some like Jared Branthwyth in the team you've got him to put them alongside and I think that really helps let's move on to Conacody played 24 times seven clean sheet one goal um one assist technically two goals you get the goal at man United he did score at United so you haven't got the one itself Hampton um clearance is 3.5 error is leading to goals that one is it yeah um again a lot of talk about Conacody because obviously Everton as we they've obviously confirmed he'll be going back to Wolves which is upset a few people but again in terms of someone coming in he came in at literally the most perfect time yeah he mean he got injured Ben goffy got injured and it meant he could go in the team you know and I think people sort of forgot this he went in the team and it meant Michael Keenan making all good didn't come into the team although making all good went into a three a three but when he came in it was just absolute perfect time and wasn't it um and those two built a decent partnership and now we I know it's again sometimes the ice test and the stats test were two completely different things but again getting a sense about to come in at that time was massively important and trying to build something and get his defensively solid which again we weren't conceding loads of goals but we were conceding a lot of chances which again as the season gone on that sort of played out in that case but but for a loan a pretty solid good loan especially from another Premier League team yeah we I mean we've we have been the kings of useless loans haven't we really um it's played out over the last few and we did have one nearly last season as well but he was he was good for me made his debut with Villa and even though we lost the game he had a decent game and then from there haven't had six games unbeaten and he was key in a lot of them including obviously a goal down at Southampton as well and that the the gold choked off against Liverpool by a millimetre which I mean but again that was huge because I think when they scored that money celebrated I think it got a lot of it fans was like he's one of us he's one he's not doesn't care it's them yeah yeah and I think listening people are upset over and haven't not taken it on I wouldn't necessarily say that's the end of the matter because he's into his final year and that runs down a little bit Wolff Stark on do we actually want them we're not gonna play him and we might get two million quid for this fella now or whatever so we may well end up back at it but if he doesn't he was a good solid loan and I thought he'd done well in the main okay he made he was I think died treated them a little bit harshly um but he did make a couple of errors and therefore had no problem when she on died took him out the side because he made a poor error against Liverpool and I'm feel it was awful defending for the Gach Pogol and the Bwendi a gollwch gwrswn was poor the way you let him you know he should have got that and he didn't see one little dummy through month again and died took him out because he made a couple of mistakes and now it's saying one error day but he made a couple of mistakes but then Michael Geane came in and for me was was really bad and should have been dragged back out the side for Cody to come back in and I just didn't like that that what was good for one wasn't good for the other but in general I think and he he was back in the side for our most important game of the season and we kept the and probably would have been in the week before if it hadn't been walls of course of course he wouldn't and you know we ended up with a clean sheet which I think for him's a great way to finish but I think like you said it was a good loan and you know he don't look really good to offer us so he's actually my highest ready to play at 6.55 but obviously he played started 14 less games then then James Tarkowski so for the what 0.06 that he's got more than him yeah he so six I don't know what what did he get on social 6.79 so yeah you know again looking at the the other defenders there's one two three I've got higher than him Tarkowski being one of them the other one's laughable but we'll see that in a minute but yeah no good good loan good loan and we'll see what happens with him and if it doesn't if he doesn't end up back at everything good luck to him because he's coming I think big con of Cody I think he gave everything every time he pulled the blue shit on I think he gave everything because of the course yeah I think yeah I think he's one of them when you look at it and you do feel when you when you look at football the other way the romantic side of things and you look how much he has you know I think you look at the other side of it and you see a fella who apparently he was a big red and and all those things and he come in and he everything was evident and his kids are in evident kits and his kids are going to finish for him and he threw himself into the football club and I think a lot of people love that I know it's not for everyone I know in a in an era where we it is all stats and you there has to be the hard side of it and decisions need to be made properly and I get that but that's for football clubs to make those as fans we will still look at it and look at someone with a fondness and say he did give everything for our football club and professionalism attitude all over here absolutely it's good yeah so fair let's move on to Michael Keane 14 games three clean sheets one goal which was obviously a huge goal against spares two assists including the one against Wolves um clearences 4.6 error leading to goals zero is that zero which is laughable no no but there's different ways of looking at it isn't it there's errors leading to goals which are like here is the ball make on score and there's errors where like bad positioning and all that kind of thing giving the ball away giving the but yeah he did he must be he did give two penalties away which if that isn't an error leading to the chance well but anyway stats mate it is fair play so what are you talking about um Michael Keane um I think he did okay at times and another times he was Michael Keane which is once the confidence goes a little bit he's easily gore I still think he does things in games like spares around the ball's running away from goal and he makes a challenge that he knows is a penalty gonna be a penalty and he kicks out he he doesn't seem to be aware at times of water I just think it's a confidence thing I think if he's up against a big powerful slight striker and he has good games I think he's good in a low block just think I've not seen it but then again I think he's really calm in the in the other penalty area and he's got those things which you know like you said a big goal against spares great strike don't brilliantly at wolves when he kept the ball alive and pulled it across for the year he mean it was good play didn't just lash at it and out for the best through with the cross in a danger area you know he's almost done better than the opponent's penalty area than he has are but I just think for Michael Keane I think too much has gone on now I think I have it where he's being in and out I think for him a fresh start would be good for him and I think confidence rises at Elton but he was okay he was okay he was okay um nobody got in at the start he's not good enough he's not good enough he's just not good enough no he's never been good enough we know that and and someone needs to make a decision it's again it's that I think he'll move on personally well he should have moved on in January but obviously um the club who were interested I think was Forrest and everywhere in every and everything we ain't gonna gonna allow him to go to one of those clubs so but I do I do think now is the time and I think it the dice thing complicates it but to me it's just not good enough and he you'll have it's that thing of not knowing whether he's gonna have a oh he's all right today which it is it's like he's all right today or you look at him and go oh he he's made that mistake that you know like the goal away to Chelsea just flicking it away and then it falls to him and and it's those goals where you say what have you thought to me or whatever and to me it's the to me I look at him and think we know what we're gonna get from you and maybe that's what maybe managers don't mind that maybe managers look at it and go well yeah well you know he's all right now no one i'm gonna get out of it but when you look back at the list again and you see how bad he was in that game and the manager just like hooked him there was no big fanfare it was just like you're done mate we're bringing ymgyrch i mewn i'r bathe. He was shocking fooling around he's not he's not you know he brought him back on the team to deal with a lot of stuff in the air but that's not what he works the ball doesn't instantly go over to you and instantly go over to you because that's what you want and you can't be switching positions so to me it's done it was done last year it's just oh it's just dragged on again frank lampard would have sold him yeah oh yeah anyone come in if anyone bid for him last summer he would have gone lampard had almost washed his hands of him he'd gone nah mate your time's up you've had a goer in here you've been good at times and there are other times you've not been consistent enough and any consistency and that's why Tarkovsky was brought in he was literally brought into the place Michael King yeah when he's gone in at times he's done all right other times Everton have fell apart because his confidence goes and you can't have it so it's time for him is to move on right now it's ready for him to go um i was just laughing because so far oh they're giving something amazing silver score given with 6.8 no i give hired in Cody by 1.1 but obviously that's because of the goal and the assists and stuff and in some games less games less games i given 5.36 okay which i think is about right no we did have some awful games when he got back in he had some decent games but in general he had awful games i think everton only kept i'm a right in saying he don't when he got back in was there only mono two clean sheets i think might have only been one anyway um now either let's move on right for him to it is let's move on ben goffrey played 13 times clean sheets one no goals one assist uh clearances beginning 2.4 eras leading to goals zero obviously broke his leg on the opening day which was huge um and obviously then we never got him back did we till boxing day was he he played against man city didn't he obviously so he came back obviously for boxing day um played against man city where he did all right actually winding harland up um but again just some he i feel sorry at times for ben goffrey because someone needs to sit and down and where how where he's going to play and what his best position is now his best position isn't right back no his best position isn't left back and i'm not sure his best position is centre but he is if he's going to be anything he's only centre back i know you'd like to see him given that opportunity in midfield i don't think he's i don't think he's a little i don't think he's a little what i've said is that was no is most of his career games were in defence of midfield before nor did you've moved them to centre back me problem with them at centre back is sometimes it's just not aware enough and therefore when you're not positionally aware and you're the last line of defence for the goalie it's an issue whereas if you are great positionally in front and you've got two centre backs sitting behind you it's not such a big thing is he good enough on the ball now not really what he is in would be in that defensive midfield position would be he's good in a tackle he can travel with the ball and he's competitive is that good enough i don't know i think he's an athlete i think he's an athlete who gets who would get away massively with being an athlete in the championship i think once you come into the premier league as he did obviously coming back to the premier league i think you have to progress season on season i think at first people always wrote he's he's raw but he can do this and he can look at the pace of them 50 50 he's amazing all that i think you have to progress in the premier league and you can't stay at the level and i don't think he's improved since the first season i really don't i think he stayed at that level and i think we all thought well he'll develop and he'll become a good centre back because the paces day and the physicality day can't it it's time it's time and terrible that's because he's a midfielder he doesn't he doesn't he doesn't smell danger he is great don't you don't get like those getting back and likes a tackle likes a tackle but i don't think that's enough to play in the premier league i think you've got to be i think you've got to have more about you it's got to be fit and available the problem you've got frank lampard would have played him every week because he'd love the pace and the recovery pace if he would don't forget he got injured 12 minutes into lampard's everything because he was breathed in the cup went off with the injury was off for two months and therefore he's had stop start he got fit again then he missed the very end of it he came back and then broke his leg then he's come back in and playing got injured again and that has been for the last couple of seasons because don't forget under carlow he was playing regularly and he was doing well under enchiloti really had a couple of dodgy moments but he was doing well he's had stop start since he had covid when Benita's was here and he had the problem with his heart after his heart was inflamed because of covid so he took him a while to get fit again got fit and injury injury and that's been the problem so i think his development as a centre back is gone because he's never been there long enough now if he'd come back to pre-season fit and ready and had a full pre-season it was like i'm ready and could play games then maybe with someone like that is coaching or whatever because he was a centre back himself you might get that bit of consistency of being in one thing but you've got to be fit there's no point going i'll do it now and then you play six games and you're out again he's 25 now he can't see him playing in a two though can you the only way he played in a three last season centre back's because of lampard though i think the two you'd have to play every week with track off you'd have to play every week before you'd know and you would be 10 games but but i'm like you ask the luck and go just positionally i'm a little bit worried but he could turn on the go it's just because i've not had the games though yeah maybe so it's a tough call because i want personally i want brand week then yeah i give him i give him 5.2 for the season so for score given 6.42 he was the lowest of evidence defenders um i think the previous season he was i think he was up six seven something was he so quick look bang off three six point seven six the previous season um so he's at six point four two like you said evidence lowest in fact i think you see evidence lowest player overall yeah he was at his lowest scorer overall fair dues fair dues yeah there's there's gotta be a decision there's gotta be a decision made on like his future of what he's still gonna do with him because again it's that we're gonna come onto another player who's who's you can you can this will be bang off three in two years if they don't sort this out and that is mason hallgate played nine times one clean sheet no goals no assist three point three clearances a game and no errors leading to goals um again mason hallgate right back left back centre back he's not a left back in a in a three he did actually look all right when he when he got injured in the season he was looking all right when he came back into the team yeah and when he got injured brenffyb was like people like oh god it's not good but he's another one he needs like games a run of games to get into that he's no good coming in and just coming in and obviously he got sent off at crystal palace he'd been horrend horrendous and he's another he is another one mismanaged because of all the different managers no one saw to the position out for him just become a utility player because the squad don't forget as well these players it's because the squad is so bad that there are gaps that these players have to fill because of that and you don't make decisions on them then instead of going right we've got four centre backs and you're our fifth so we don't see a future for you so you're going they go oh yeah but he could fill in it right back and it means you don't carry an extra right back or something or whatever and that's again the football club and it makes and all gates is a product of that if a player who came in who people looked at and go oh god just that John Stones same path and you're thinking could be a player there could be a player if we get him get him get his head right get him focused on football and he's been he's drifted he's drifted he's drifted and now he's only played nine times in the season and it's like let him go for his own sake yeah he's 27 later in the year nine games and a few of them really were patched up jobs at the end of the season like back left back you know it's come on a sub at Wolves which will be one of his games just not being again another one injuries but but being mismanaged can't hold a position there because he can't get enough games because he'll get in and then he'll make an error and someone will go now actually don't fancy him and he's someone I personally think needs to move need me to fresh that I think that Evan he's done he's done because I just don't think if you if you're nearly 27 and you've never been it it was a few years ago under Carlo where I thought he's here behind number one centre back because he looked like he was switched on absolutely was playing really well and then he'd done what I know he doesn't have friendly against Preston made a much stupid cry for no reason got injured and it's never really really recovered from him he's been patched up back and back in again and if I was him I would be looking to get away with it in the summer just at 27 going play games going get a career going because it's just not going to happen he's not going to be a centre back of Evan and therefore it's a pity for him because a few years ago like I said I had big hopes for him and hope that he was going to be someone who could play out from the back of that bit of needle about him and he's not kicked on he's not really been given the chance to kick on either so some of it is fault some of it are fault but together it's like a toxic relationship now and then get needs ending and I think for him and his sake he should move on yeah I give him 5.06 so the lowest so he's the lowest show for score was 6.58 he was the second lowest defender after Ben Goffrey yeah he was he was mainly poor he was mainly poor as I said here on the season yeah he did all right but isn't that just him now he got in and was playing well in that 3 he's another one now he's another one who needs games you need to get you know I mean all players do all players need games here run of games getting themselves going getting themselves familiar with with the backing and if you drop them in for one game doesn't mean the game against the palace I mean what did you think was going to happen and then I was just when he played left back against man city the same thing anybody it's just what do you think is going to happen you're setting them up to fail that's not their positions and you know again he's another one who's going to who's create is going to be looked upon poorly because no one had a plan and he was oh he's versatile he can do this and do that and sad really sad let's move on to our last defensive player it is of course Jeri Mina who obviously has now left the football club played eight times eight times one clean sheet two goals uh cleanness is 4.4 um he had a lead into goals no um obviously Jeri came back into the side it was hugely important of course he got injured on the first day of the season as well um typical again same thing with Jeri Mina no one really trusts them they come back january time sat on the bench played one game coming back on box and then scored against wolves you remember that's the poorest one they'll um he gone lose the game um and was down you where he was back in the side wasn't he and then lampire got shocked and he was back out yeah played the week before westam didn't he sat on the bench then till the till the brightening till the brightening game and then fit as well every fit he sat on the bench and then yeah it was a case of finishing the season and obviously done really really well in those games um obviously got the goal at wolves huge goal huge goal for for just a confidence and everything else but just you know and uh was a just the the difference the difference with the fit Jeri Mina and everybody else you know apart from obviously Tarkowski but the difference was just huge just a big presence wind up merchants a threat of set pieces someone who you you looked at when he was when he's playing properly and you think you can't be beaten in the air just yeah and it's it's a real shame he's left i can understand this and i fully understand why everything in my new contract we all we all know that but just come right at the right time of thing just to get us obviously over the line yeah if either being fit then i would if either being a player that didn't get injured two things would have happened in my in my mind without a shadow of a doubt hey Evan had never been in any kind of trouble over the years last couple of years with him if he played 35 games a season or big he wouldn't be playing for Evan Evan mother got a big big offer for him yeah because for me when he's fitting on it there's not many better around in the premier league and i mean that he's dominating he's a threat in both boxes he's horrible to play against people are distinguished he gets done for peace very rarely have I seen anyone leave him behind he runs awkwardly because he's six or five he's ungainly but he's not he doesn't get left for dead it's either he's good position or he's quicker than people think that being said sadly injuries have always played a part he came at a brown toe if you remember Barclay that he skated over that on the medical and that kind of set the tone for him but he did play 38 games a couple of years on the run yeah but the last two years he has been played with injury and that's really been bad for us and Columbia started displaying him three games in a week that's actually that was like literally the downfall of him that was the beginning of the end wasn't it and that kind of ruined him but undoubtedly when he's fit and on it and he played the last four games for Evan and we lost one against Manchester City which is everybody loses to Manchester City it seems so there was no shame in that one like you said big goal at Wolts done a done an instagram post on ip for the Bournemouth game saying I'll keep us up on all that fair well and all this one last dance and he was good to his word made an absolutely huge block in the first half of that Bournemouth game from Sri Lanka pick with my you said it I don't know but it mean I got the blocking anyway and was there and wind on Sri Lanka up and getting in his face and doing all the dark art stuff that we love to see at times and it was just a huge reason why we stayed up at the end of the season and disappointed he's gone from just because I love them in terms of what he brought but in equal measure you cannot have someone who's on big wages like he was he's never available for you and there it was the absolutely the right decision to let him go but he played a big yeah it is sad because it's that it's the what if factor isn't it always the what if factor but you know you know when he plays what he's going to give you you know that that he's such a such a presence and you just think if everything could have had him but you know what Tarkowski's played this season if they'd had them you know we'd have reached like 30 games every season then everything would have done much better because he's a much better defender than than the other players we had and yeah it's a sad one it's a sad one to see him go but you fully understand it because he did frustrate you at times you know people would even look at the situation go well there's no point playing him because he's getting up and then towards the end of the season we were like well you've got your five subs we've got three cents a sense of acts or two cents of acts sitting on the bench what's the your might as well give him a go and he got through all of those games you know without an issue so for the season i give him 6.03 which yeah isn't bad considering considering that me top player at 6.55 or wherever it was so but i imagine those last four or five or four games or wherever it was he would have had probably an average of about seven i think or maybe more than that because it was he done really well in those games and that and at the end of the day they they were the ones that got us over the line as i said so sad to see him go but again you've got to be brutally honest about where we are and what and what we want to do and you can't be giving new contact to players you just don't play games of football yeah so for score given 7.2 the same attack off to where he got for the season obviously a hugely less sample size than you know eight games compared to 39 but that's where he got 7.20 which was the equal top i probably this see because he only played a few games it would only have taken me one game to destroy him and i imagine that one game to destroy him was Bournemouth when we got beef so that will have probably dragged his numbers right down i imagine because he only played that many games a few games so um but yeah just just you know whatever just glad he played the last two games he played it done what we needed until the end and we got three of it he was bonnie thalys here he was that's what we were hoping for there you go that is the defence part of our season review we'll be back obviously to sub out the midfield and i don't even know we've got a striker one um i imagine a bit a wobe you're a striker i know he's in the field oh is the old ten minute video the striker one will be can we have to move a wobe into the striker's show no no leave me it's all good just what you have to watch yeah which really make it in the field boss yeah that's why you're going to have to watch i'm hopefully pass us and give that away there you go so make sure you stick answers you check out those videos make sure to give this video like subscribe if you haven't already you want more great videos join us over soffy tv premier the links in the description and the qr code will be on the screen in a second bye


Art is not just about what's great, expensive or scandalous or famous, it's a mirror we hold up that looks different to everyone who sees it, and whose beauty lies as much as we do. Art has the role in education in helping children calm themselves. Gracious land to change and grow bold. Art is not just about what's great, expensive or scandalous or famous, it's a mirror we hold up that looks different to everyone who sees it, and whose beauty lies as much as we do in our capacity to dream. Art can express your knowledge and skills. As the only female student in my class, my art helps me express my ideas and thoughts. Art in education is the key to success.


Income tax 2022-2023 Child and Dependent Care Expenses Credits. Can you claim the credit? Let's do some wealth preservation with some tax preparation. Most of this information comes from publication 503 Child and Dependent Care Expenses tax year 2022. You can find on the IRS website, irs.gov, irs.gov. Support Accounting 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 than 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. Be looking at the income tax formula. We're down at the bottom in the credit area. Remember on the first half of the income tax formula is in essence an income statement. The bottom line taxable income being similar to the bottom line of the income statement. Net income we then take that taxable income calculate the tax not with a flat rate not with a flat tax but with a progressive tax system to get to the tax before credits and other taxes. Then we're finally going to be dealing with those credits and other taxes like self employment tax for example. And then we have the payments that we have made either with withholdings or estimated tax payments to get to the tax refund or tax due the bottom line. Also remember that when we think about these credits we can break them out into categories of refundable credits and non refundable credits. The non refundable credits are those that aren't going to take the tax liability below zero. The refundable credits can possibly take the tax liability below zero resulting in the tax code being used as like a benefit or welfare program in those instances. Also remember that the credits are similar to deductions and that we like them both but if we had a dollar credit versus a dollar deduction we would typically rather have the credit because that's when we would usually get the full benefit of the dollar credit as opposed to a dollar deduction simply decreasing the taxable income and our benefit then will be reflected or a result of the tax rate on that. Alright can you claim the credit? We're talking about the child and dependent care expense credit. This is separate from the child tax credit. The child tax credit is fairly straightforward. If you have a qualifying child you may qualify for the child tax credit. When we talk about the child and dependent care expenses credit sounds similar but we're talking about those expenses for the child care and typically the idea would be that you have to incur those expenses so that the parent the caretaker could work or look for work. That's the general idea we want to be keeping in mind. Alright to be able to claim the credit for child and dependent care expenses you must file form 1040, 1040 SR, 1040 NR and meet all the tests in tests you must meet to claim a credit for child and dependent care expenses. So tests you must meet to claim a credit for child and dependent care expenses to be able to claim the credit for child and dependent care expenses you must meet all of the following tests. Number one, qualifying person test. The care must be for one or more qualifying persons who are identified on form 2441. See who was qualifying person. We'll talk about that possibly more later. Number two, earned income test. You and your spouse of filing jointly must have earned income during the year. So this is similar to the concept of that of the earned income credit, meaning the credit actually basically goes up as you have earned income. Although the justification might be a little bit different here. When we talk about the earned income credit, the rationale is that they want to incentivize people to be working. Here they still want to be incentivizing people to be working, but the whole idea of the credit is that you have these expenses so that the people could be working. So you would expect that if that were the case that you'd have some earned income for the year. However, see rule for student spouse or spouse not able to care for self under you must have earned income later. So there may be some exceptions to the rule. You might be saying, well, what if I'm trying to get schooling so that I can then earn money at a future point in time? Shouldn't that justify the credit or something like that? Number three, work related expense test. You must pay child and dependent care expenses so you and your spouse finally jointly can work or look for work. See, are these work related expenses later? That's the idea of the credits you want to be keeping in mind. So when we look at these rules, you want to keep that in perspective. So the rules aren't just these vague floating rules that we have to check off, but rather you would think that they would make some rational sense given the general justification for the credit, which is to allow people to work and get the childcare necessary to do so. So number four, you must make payments for child and dependent care to someone you and your spouse can't claim as a dependent. So obviously, if you're making the expenses to like your other kid or something like that, that's going to be a complicated things to be writing off on the tax code because you might just be given the money for other reasons or whatever you're writing off payments to the kid. So if you make payments to your child, including stepchild or foster child, he or she can't be your dependent and must be age 19 or older by the end of the year. You can't claim the payments to A, your spouse. So you can't say, yeah, I just paid my spouse. You're one taxable entity. You can't take a deduction for paying your spouse B, the parent of your qualified person. If your qualified person is your child and under age 13. Again, one more time, B, the parent of your qualified person. If your qualified person is your child and under age 13. Five, a joint return test. Your filing status may be single, head of household or qualifying surviving spouse. If you are married, you must file a joint return unless an exception applies to you. So in other words, when you're married, you can file married or married filing separate. When you're single, you may be able to file head of household if you have the capacity to do that, which you would think you would be doing because a dependent is one of the main things or single. If you're married though and you choose to file married filing separate, you'll often lose some of the capacities to some of these credits because the IRS is suspicious that you're going to abuse the system by separating to married filing separate in order to take advantage of some of the credits. So typically when these are involved, these credits, you would be more beneficial to file married filing joint as an overall tax entity perspective. Six, provider identification test. You must identify the care provider on your tax return. See care provider identification test later.  You got to tell us who you got to tell the IRS who you paid to legitimize the whole situation. Number seven, if you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses, generally $3,000. If you had one qualifying person or $6,000, if you had two or more qualifying persons in order for you to claim a credit on the remaining amount. So if you had two or more qualifying persons, the amount you exclude or deduct will always be less than the dollar limit because the total amount you can exclude or deduct is limited to $5,000. See reduced dollar limit under how to figure the credits later. All right. So who is a qualifying person then? Who's a qualifying person? Your child and dependent care expenses must be for the care of one or more qualifying persons. A qualifying person is one, your qualifying child who is your dependent and who was under age 13 when the care was provided. So that would probably be the most common kind of example. You have a dependent. The dependent is a child. Notice we have the age tests here that we want to keep in mind. Again, we thought about dependent to qualify as a dependent. Then we saw ages like at 19 or 24 or if they're a student, could they qualify for the child tax credit, which is not this credit? This is the child independent care expenses credit. The child tax credit had like a 17 threshold to qualify for that. And now we've got a 13 age threshold for the child independent care expenses. So once again, number one, your qualifying child who is your dependent and who was under age 13 when the care was provided. But see child of divorced or separated parents for parents living apart later. Number two, your spouse who wasn't physically or mentally able to care for himself or herself and lived with you for more than half the year or three. A person who wasn't physically or mentally able to care for himself or herself lived with you for more than half the year. And either A was your dependent or B would have been your dependent, except that I he or she received gross income of 4,400 or more to he or she filed a joint return or three. You or your spouse if filing jointly could be claimed as a dependent on someone else's 2022 return. All right, dependent defined. What is a dependent?   So we talked about a dependent. You can look at the form 1040 instructions and see the qualifications for a dependent. Claiming and exemption is kind of like an old terminology because it used to be that you had a dependent and you would get the exemptions for the dependent. So that's still in this publication, but you can dive into more details in terms of qualifying as a dependent in and of itself. I would go to the form 1040 instructions to start down that path. So however, the deductions for personal and dependency exemptions for tax or 2018 through 2025 are suspended and therefore the amount of the deduction is zero. But in determining whether you may claim a person as a qualifying relative for 2022, the person's gross income must be less than $4,400. All right, qualifying child. To be your qualifying child, a child must live with you for more than half the years. Now we've got that living with you test again and meet other requirements. So more information for more information about who is a dependent or a qualifying child. You can see publication 501. So you can find that on the IRS website. You can also go to the form 1040 instructions you can find on the IRS website physically or mentally not able to care for oneself. Persons who can't dress, clean or feed themselves because of physical or mental problems are considered not able to care for themselves. Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Person qualifying for part of year. So you determine a person's qualifying status each year. For example, if your child for whom you paid child and dependent care expenses turns 13 years old and no longer qualifies on September 16th, count only those expenses through September 15th. Also, see yearly limit under dollar limit later. All right, birth or death of otherwise qualifying person. And determining whether a person is a qualifying person, a person who was born or died in 2022 is treated as having lived with you for more than half 2022. If your home was the person's home more than half the time he or she was alive. So if someone was born or died and you say they have to live with you for half of the year, well, then that's going to get a little bit messy. That test you like that doesn't make this not exactly fair because they weren't here the whole half of the year. So then you have to have that exception. So taxpayers identification number you must include on your return the name and taxpayer identification number generally the SSN social security number of the qualifying person persons. So if the correct information isn't shown, the credit may be reduced or disallowed individual taxpayer identification number. That's the I-10 for aliens. So if your qualifying person is a non resident or resident alien who doesn't have and can't get an SSN social security number, use that person's I-10. The I-10 is entered wherever an SSN is requested on a tax return. In that case, if the alien doesn't have an I-10, he or she must apply for one. C-Form W7 application for IRS individual taxpayer identification number for details and I-10 is for tax use only. It doesn't entitle the holder to social security benefits or change the holder's employment or immigration status under U.S. law. All right. And then we have the adoption taxpayer identification number. That's the A-10. If your qualifying person is a child who was placed in your home for adoption and for whom you don't have an SSN social security number, you must get an A-10 for the child. So you could file form W7A application for taxpayer identification number for pending U.S. adoptions in that case. Child of divorced or separated parents or parents living apart. So even if you can't claim your child as a dependent, he or she is treated as your qualifying person if the child was under age 13. So we got that 13 age test or wasn't physically or mentally able to care for himself or herself. The child received over half his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance or separated under a written separation agreement or lived apart at all times during the last six months of the calendar year. The child was in the custody of one or both parents for more than half the year and you were the child's custodial parent. All right. So the custodial parent is the parent with whom the child lived for the greater number of nights in 2022.  So if the child was was with each parent for an equal number of nights, which could quite well be the case because you might have that split custody kind of situation. The custodial parent is the parent with a higher adjusted gross income. The assumption there I believe being if it's a split custody, then the home living with each parent is equal. But you would think the person with a higher adjusted gross income would be would be paying for more of the expenses for details and an exception for a parent who works at night. See publication 501. The non custodial parent can't treat the child as a qualified person, even if that parent is entitled to claim the child as a dependent under the special rules for a child divorced or separated parents. So you must have earned income. So to claim the credit you and your spouse of filing jointly must have earned income during the year. So remember that that kind of falls back to you know what the idea of the credit was for what the and it's to help people to to be able to work. That's why you're paying for the for the child care. So earned income earned income includes wages, salaries, tips, other taxable employee compensation and net earnings from self employment like a schedule C. A net loss from self employment reduces earned income. Earned income also includes strike benefits and any disability pay you report as wages. Generally only taxable compensation is included. For example, for an earned income you exclude from income isn't included. So you got for an earned income. Well now it's excluded. So it's not going to help you out with the credit to have the earned income is the general idea. However, you can elect to include non taxable combat pay and earned income. So that combat pay we saw it with the child with the earned income tax credit applies here as well. You have some flexibility. The idea being here that they're saying hey you don't have to possibly include combat pay and income therefore not paying taxes on it, which is usually good. But then you have these weird situations where you're like well maybe it would be good to have the combat pay and income for some of these credits because you need income. So you might be able to include it in income for some of these credits. So if you are filing a joint return and both you and your spouse received non taxable combat pay you can each make your own election. In other words, so if one of you makes the election the other one can also make it but doesn't have to including this income will give you a larger credit only if your or your spouse's other earned income is less than the amount entered on line 3 of form 2441. Tip, you can elect to include your non taxable combat pay and earned income when figuring your credit for child and dependent care expenses even if you elect not to include it in earned income for the earned income credit or the exclusion for deductions for dependent care benefits. So now you've got a lot of combinations with that combat pay, right? You're like alright it's not included in wages on line 1 of the W-2 so it's not included for federal income taxes but then with the earned income tax credit maybe I want to include it as earned income with that credit but then with this credit maybe I don't want to include it in earned income for that credit and so on. Alright, so members of certain religious face opposed to social security. So this section is for persons who are members of certain religious face that are opposed to participating in social security act programs and have an IRS approved form that exempts certain income from social security and Medicare taxes. So honestly, like, can I just exempt out of paying the social security because I'm not sure it's going to be paying off by then again. Form 4361 application for exemption from self employment tax for used by ministers, members of religious orders and Christian science practitioners and form 4029 application for exemptions. For exemptions from social security and Medicare taxes and waiver of benefits for used by members of recognized religious groups. So each form is discussed here in terms of what is or isn't earned income for purposes of child and dependent care credit for information on the use of these forms. You can see publication 517 social security and other information for members of the clergy and religious workers. Alright, so are these work related expenses. So the child and dependent care expenses must be work related to qualify for the credit expenses are considered work related only if both the following are true. So they allow you and your spouse to filing jointly to work to work or look for work. That's the point of the credit. Once again, they are for a qualifying person's care. So work or looking for work. What does that mean? Then let's get to the specifics to be work to be work related. Your expenses must allow you to work or look for work. If you are married, generally both you and your spouse must work or look for work. So notice this is a this is one of those areas again where it would seem like being married is almost kind of like like bad for the credit in some ways. Right, because if you were single, you would you would qualify for the credit if you had work yourself. Right, and then but if you're married, both the spouses would have to be qualifying for work because the idea would be that if one spouse was not working, then they could take care of the child, which is the traditional structure of the traditional family structure. So the kind of idea I believe here would be saying, well, if you're not in the traditional family structure kind of concept, meaning you're a single person with a child, then in order to work, you would have to be paying for this care. And that would be the idea. If you're married situation, then you would think that if your income is below the threshold where both parents, you know, have to work or choose to work or what that's when you would need the child care, you would think. But if one parent wasn't working with married, then you would think they would have the time to take care of the child possibly. Okay, so once spouses treated as working during any month, he or she is a full time student or isn't physically or mentally able to care for himself or herself. So your work can be for others or in your own business or partnership. It can be either full time or part time. So part time work still counts and it can be either in or out of your home. So work. So you can still work in the home possibly still and still qualify even though you might still have some capacity to take care or at least look out to some degree of a kid and that kid. So work also includes actively looking for work. So this is where it gets a little bit, a little bit shady, a little bit more difficult because now you're actively looking for work. Well, what does that exactly mean? Right. So however, if you don't find a job and have no earned income for the year, you can't take this credit. So it doesn't mean that you can't have no earned income and just say, yeah, look, I sent out a few resumes. But so see, see, you must have earned income earlier. So you got to have earned income. So an expense isn't considered work related merely because you had it while you were looking while you were working because because you had it while you were working. The purpose of the expense must be to allow you to work. That's the idea. So whether your expenses allow you to work or look for work depends on the following facts. Let's look at example one, the cost of a babysitter while you and your spouse go out to eat isn't normally work related expense. Example two, you work during the day, your spouse works at night and sleeps during the day. So you pay for care of your five year old child during the hours when you are working and your spouse is sleeping. Your expenses are considered work related in that instance because obviously that's the idea you're working around the two people that are having their work schedules formatted. So care of the qualifying person. So to be work related, your expenses must be to provide care for a qualifying person. You don't have to choose the least expensive way of providing the care. The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. So it's not like you have to choose the cheapest option for the expenses to qualify. Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Expenses for household services qualify if part of the services is for care of qualifying persons. So now if you have some crossover, if you have household care, you can imagine, well, there might be more to the job than just the qualifying person. So you can see household services later for more information there. Expenses not for care. So expenses for care don't include amounts you paid for food, lodging, clothing, education and entertainment. These are not the care items. Those are the normal things. So however, you can include small amounts paid for these items if they are incidental to and can't be separated from the cost of caring for the qualifying person. Otherwise, see the discussion under expenses partly worked related later. Okay, child support payments aren't care for and don't qualify for the credit. So child support payments between spouses.  So you would think that wouldn't qualify. Alright, education, expenses for a child in nursery school, preschool or similar programs for children below the level of kindergarten are expenses for care. So that's kind of a common example. Expenses to attend kindergarten or a higher grade aren't expenses for care. Don't use the expenses to figure your credit. However, expenses for before and after school care of a child in kindergarten or a higher grade may be expenses for care. Summer school and tutoring programs aren't for care. Let's look at an example, shall we?  The nursery school provides lunch and a few educational activities as part of its preschool childcare service. So the lunch and educational activities are incidental to the childcare and their cost can't be separated from the cost of care. You can't count the total cost when you figure the credit. So you're going to say you're paying for this stuff. They included some meal. A meal, you say? A meal? It's in it, but the meals aren't the biggest part of the cost of the care. They're incidental. You might call them immaterial in essence to the total cost and therefore you'd be able to deduct it. So example two, or deduct or credit, count it towards the credit. Example two, you are a member of the armed forces and you are ordered to a combat zone to be able to comply with the order.  Only the part of the bordering school expense that is for the care of your child is a work related expense. You can count that part of the expense and figure in your credit if it can be separated from the cost of education. You can't count any part of the amount you pay the school for your child's education. So notice it gets a little hard to parse here because obviously now you're talking about a situation where it was done for work. But it's the other purposes for education, which is not the primary goal of the credit, which is supposed to be to allow people to get care for work. So care outside your home. You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least eight hours each day in your home. So dependent care center. You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers.


Just what we need it's going on everyone Sam here with late in sports cards ripping one box the 22 prism racing and one box The 22 tops chrome formula one racing for Kyle. So good luck here Kyle. Let's do it buddy Start with you wanted to do wait. Alright, so jokes aside. You actually wanted to do prism racing first, right? You want to do F1 second? I think that's what you said Just this is double like Just reconfirm that Kyle Okay, first perfect. Let's do it That'd be pretty cool actually dude.  All right, let's do it easy gold vinyl time. I Mean the way the person's will be going. I know John Hunter Nima check to 99 on the blue scope For first happen. Oh God. There's Santino for Ruchi You Jeff Gordon would be sick. I'd be in on Jeff Gordon for sure That's Ryan Blaney to 75 on the what is that silver circles red Austin Dylan not numbered You hate Jeff Gordon. Why? So it's called silver circles That's what it's called an optic basketball or optic football. It's literally called silver circles. Yeah I Think because I think what because you have like the h2s and stuff Kevin Harvick Silver Austin Dylan because I guess in those are called. No, just they're called. Yeah. Yeah. I think that's why they like make it that way I'm confusing now. It's Ridiculous Oh, Eric all Marola that is was that the national pride? Nice one there Al Marola. Do we pull one of these for you already? I feel like we did Kyle Thank you.  That's a really nice. Yeah, the national pride Oh, see you I say never mind not a national pride just kidding Matt Mills orange finite rides bubble Wallace Silver Mark Martin would be really cool That is 19 of 99 Jesse Love Sensational signatures You have a few of those never mind not as cool now. Thanks a lot Kyle green finite Ryan priests We've got a Brett Holmes 14 out of 99 Sensational signatures purple velocity Carson hot Hock ever Green finite not number Let's get four autos in this too. It's not that you got a lot of autos a lot of color a lot of autos Ricky Bobby There's Ryan priests to 199 purple velocity Rides bubble Wallace on the like red white and blue parallel Silver Sam Meyer I would actually kind of quote that put them in there just for the just for fun. Yeah, that'd be pretty cool Like Rex Ryan get like a wolf barrel. Yeah, I get like a wolf barrel. That'd be cool. That'd be awesome Sheldon Creed to 199 red white and blue Zachary Tinkle Silver Zachary Tinkle It's got to be a big one hiding here. It's got to be a gold vinyl Kevin Harvick Silver spotlight cold Custer red white and blue Sam Meyer Ryan Blaney Silver national pride there. There's the national pride Eric Almerola Red white and blue Kaz Grahler There should be two autos now. That's pretty cool shorts Auto coming up here is going to be of Thad Moffitt 76 out of 99 On the red and blue finite Nice one there. Maybe bubble Wallace silver Denny Hamlin Should have one more auto in here too. That's going to be nice bubble Wallace Not too bad refractor auto again a bubble Wallace very solid Uh icon thanic Patrick and Kaz Grahler. Yeah, so not your strong. I'm not the strongest box, unfortunately Let's do some F1 now though Oh, yeah I think there's going to be there's got to be what probably like a super fracter of max for staff and auto in this I think just because I said that yeah, it's because you Tried to troll me.  It was just a comment. That's all right All right Uh Frederick Vassour checkered refractor Sergio Perez Yeah, right no no shot There's gold Lando gold wave Lando Norris 42 out of 50 nice one there McLaren, you're like a McLaren magnet Kyle. I'm like always pulling McLaren for you Uh Sergio Perez refractor Fernando Alonzo speed demons. There's Jack Duham refractor and green Kevin Magnuson nice one there 79 out of 99 Some cool eight drops for Kyle every time he pulls the max for staff and auto Uh, so we were talking about like we need to take a shot every time that I say max for staff and We're like because that's what shorts that we're like shorts You're gonna be like dead by the second box. So he's like, all right I'll drink a drop of Kool-Aid every time that there's a uh You say max for staff and so that's where the Kool-Aid joke came from Dennis how's your refractor? Imagine drinking to every question I ask Yeah, you'd be absolutely right you'd be bombed by like the second Nice red green Lewis Hamilton nice one there Kyle that's gotta be a solid one winner of Katara 21 Lance stroll and I think I think you'd be able to make it through baseball after that though. Yeah Because okay every question is during baseball. Oh, yeah, you always get you always get a dot This is like the classic dining question. You know what? I don't understand Nicholas the teepee refractor You know what I really don't get about the about this product Why would you like and then it just goes into some question max for staff and refractor I mean you're not wrong We're some got some some color here, man I like not a lot of color coming out of this one Uh, Danny Ricardo speed demons Just think though when you answer the one question, I'll never ask you True true probably we're staffing in Perez. Come on, baby. There's a slight chance that I forget true There's refractor pure ghastly and purple kalin williams f2 trident to 399 Super auto last pack. Why not and pace that'll do for your break there Kyle Appreciate it as always man. We'll get it right out to you, buddy


Health security takes several different forms in the arguments that are made about it. One argument is that we face emerging and re-emerging pandemic threats that are out in the environment. They come and they go. They can have destabilizing consequences. We now have this movie Contagion that has just come out that's really about this. And that movie is very interesting because it makes the point that there's a science, there's a methodology of outbreak response and control, there are practices of social distancing, and that these are hugely destabilizing and they happen in a heartbeat. So that's one area that obviously people understand and grasp quite rapidly about the intersection of security and health. And you can add in into that not just natural disasters, not just emerging pandemic threats, but you can add in also the sort of biodefense dimension of this. So that's been a part of it. Another is the notion that epidemics, pandemics like HIV AIDS, which we have not seen an epidemic of this scale come forward. There's no vaccine and none in sight. It emerges. There's an explosion of new infections. It's concealed for an 8 or 10 year period and then there's a sudden explosion of folks that are symptomatic with AIDS and that are dying. You have a third dimension, which is the human security. And that's a more general notion that in communities around the world, in low income countries, communities that are struggling with poverty, that are struggling with a burden of disease that is very specific to poor populations, neglected tropical diseases, diseases of poverty, poor sanitation, that the family and the community can only function with true productivity and with true hope if it has some baseline security. And what they mean by that is protection against these ravaging disease phenomena.