"Thanks smarty pants, but there were no capital gains."

Wow; I call this "playing Sherlock Holmes" when I do it for my own clients. They ask, "Why is this different by X than this?" and the X is typically the first thing to examine. Isn't it Occam's Razor, to look for the simple and obvious solution first: If you hear hoofbeats, it's more likely to be a horse than a zebra. Well, in my experience.