Thanks.  I found this place years ago and I was initially hesitant to post because I thought that I just had a moderate tax IQ and there was a boat load of people that were a lot smarter than me.  I still feel that I only have a moderate tax IQ but this place has a lot of folks have a zero tax IQ so I can actually throw out a lifeline for a lot of folks.  There are a lot of folks posting here that really should be looking for another job.  But there are also a lot that are trying to learn and are appreciative of whatever help we can give them.  So I keep on plugging away trying to help those folks.  But every now and then some jerk pops up that gets your dander up and temporarily makes you wonder why you do this.  In the early days when I encountered charmers like my new found friend I would go for the jugular and have no mercy.  It took me a lot of years to finally figure out they really weren’t worth the energy so I tend to walk away.   I have come to the conclusion that when those kind of folks die, they are going to have to have the largest funeral in town ————— because everyone in town is going to want to show up just to make sure they are really dead.