Come on guys, there isn't any reason to beat up on Elaine.  We all make mistakes, and I don't think anyone here would appreciate it if the whole forum piled on when we made that mistake.  We all think that whatever we know, everybody here should know.  There is a lot of tax crap I don't know and sometimes that is evident when I answer a question wrong.  So other than maybe taxiowa or Phoebe, nobody here knows everything there is to know about taxes.  If you feel the need to kick something or someone because you are having a bad day, save your kicks for Intuit.