Ukuncitshiswa kweofisi yasekhaya kubalwa kusekelwe kwipesenti yommandla wendawo kwindawo epheleleyo yekhaya. Ilungelo lokususa iindleko ze-ofisi zekhaya ziyahluka kuxhomekeke ekubeni ngaba umrhafi umntu oziqeshwe okanye umqeshwa.
Kwimeko zombini, iofisi yasekhaya kufuneka isetyenziswe rhoqo kwaye iinjongo zoshishino kuphela. Abantu abaqeshwe ngokuzimeleyo banokukrazula iindleko zee- home office zabo malunga neengeniso zabo zengqesho, ngaleyo ndlela banciphise irhafu yabo yerhafu kunye nerhafu yokuqeshisa.
Abasebenzi abasebenza ekhaya bangathabatha i- ofisi yokunciphisa iofisi xa besebenza ekhaya bafuna ukulungelelanisa umqeshi wabo. Abasebenzi bayayichitha iofisi yabo yasekhaya njengenxalenye yokuncitshiswa kweendleko zebasebenzi, ezinokunciphisa irhafu yengeniso.
Ulungelelwaniso lweziCwangciso zokuHlulwa kweeHhovisi zaseKhaya
Ukuze afaneleke ukukrazula iindleko zee-ofisi, umntu kufuneka asebenzise inxalenye yokuhlala kwakhe kuphela kwiindlela ezilandelayo:
- njengendawo ephambili yoshishino kuyo nayiphi na yorhwebo okanye ishishini,
- njengendawo yezoshishino ezisetyenziswe zizigulana, abathengi okanye abathengi ekudibaneni okanye ekujonganeni nomntu ohlawula irhafu kwiimeko eziqhelekileyo zorhwebo okanye ishishini lakhe, okanye
- kwimeko yesakhiwo esahlukileyo esingaqhotyoshelwanga kwiindawo zokuhlala, isikhala sisetyenziswe ngokuphathelele kumashishini okanye ishishini lomntu. (I-Internal Revenue Code section 280A (c).)
Ukongezelela, abasebenzi banemigangatho yesine yokudibana nayo: ukusetyenziswa okuthe ngqo kweofisi yekhaya kufuneka kube lula kumqeshi (I-Internal Revenue Code section 280A (c)) kwaye "ayifanelekanga kwaye iluncedo" (Ukupapashwa 587).
Nangona usebenza ukusuka ekhaya unokufaneleka kwaye uncedo kumqeshwa, ukusebenza kwasekhaya kufuneka kube ngumkhangeli wenkonzo ukuze kuhlawulwe irhafu.
"Iikhompyutha ezifunekayo ukuba zisebenze ekhaya ziyanelisa uvavanyo lomkhangeli oluhle," kubhala abahleli be-Tax Revenue Tax Yakho yaseJK Lasser (iphepha 410-411, umxholo we-2013), kodwa ukuba umqeshwa unxusa u-telecommuting kwaye umqeshi unendawo kwi-ofisi indawo ekhoyo, i-IRS iyakwazi ukuphikisana, ikhuphe iinyani ezingavamile, ukuba iofisi yasekhaya ikulungele ukusebenza komsebenzi kwaye kungekhona ukulungelelana komqeshi. I-IRS ayizange inikeze izikhokelo ezithile zee-computer. "
Ziziphi iindlela zokuSebenzisa okuKodwa
Ukusetyenziswa okuthethileyo kuthetha ukuba indawo ye-ofisi yasekhaya isetyenziselwa iinjongo zoshishino kwaye kungekhona injongo. Kwimpapasho 587, i-IRS ichaza:
"Ukuze uvumeleke phantsi kovavanyo olukhethekileyo lokusetyenziswa, kufuneka usebenzise indawo ethile yekhaya lakho kuphela kworhwebo okanye ishishini lakho. Indawo leyo isetyenziselwa ibhizinisi ingaba yindawo okanye enye indawo ekhethiweyo eyahlukileyo. ukwahlula ngonaphakade.
"Awuhlangabezani neemfuno zovavanyo olukhethekileyo lokusebenzisa xa usebenzisa indawo ekubhekiselwe kuyo kwimiba kunye neenjongo zentsapho."
Kukho izimbini ezimbini ukuhlolwa okuthe ngqo:
1. Icandelo leKhaya lisetyenziselwa ukuGcina iiSampuli zeMpahla okanye iMveliso
Ukuba umntu usebenzisa inxalenye yokuhlala kwakhe ukugcina i-inventory okanye iisampuli zeemveliso, indawo yokugcina ingabandakanywa ekubalweni kwee-ofisi ngaphandle kwelo ndawo efuna ukuhlangabezana nokuhlolwa okuthe ngqo. Ukuze kukhishwe indawo yokugcina indawo, umntu kufuneka ahlangabezane nazo zonke ezi zilandelayo zivavanyo ezihlanu:
- "Uthengisa iimveliso kwi-wholesale okanye ngevenkile njengorhwebo okanye ishishini lakho.
- "Ugcina i-inventory okanye iisampuli zemveliso kwikhaya lakho lokusetyenziswa kworhwebo okanye ishishini lakho.
- "Ikhaya lakho yindawo ekhethekileyo yoshishino okanye ishishini lakho.
- "Usebenzisa indawo yokugcina rhoqo.
- "Isikhala ozisebenzisayo yindawo ekhethiweyo eyahlukileyo yokugcina." (Upapasho 587, IRS.gov)
Lo mgaqo ubonakala uncedo kakhulu kubantu abathengisa iimpahla ngeentengiso okanye impahla, kwiimarike ezithengileyo okanye kwimibhiyozo yesitalato, kunye nabanye abathengisi okanye abathengisi abangenazo ivenkile okanye ivenkile yokugcina impahla. I-IRS ichaza kwi-Fact Sheet 2007-23:
"[A] abathengisi bempahla kunye nabathengisi banokuthi baqikelele ukunqunyulwa kwabo kwiindleko ezifunekayo kwiindawo zokuhlala ezisetyenziswa rhoqo (akufuneki ukuba zikhetheke kuphela) ukugcina i-inventory kunye / okanye iisampuli zemveliso ukuba indawo yokuhlala indawo yodwa yendawo yokuthengisa okanye ivenkile yokuthengisa okanye ibhizinisi lomthwalo. "
I-IRS inikeza umzekelo olandelayo walolu daba kwi-test kuphela yokusetyenziswa kwi-Publication 587:
Ikhaya lakho liphela lendawo echanekileyo yoshishino lakho lokuthengisa izixhobo zokuthengisa. Uhlala usebenzisa isicatshulwa sakho sokugcina kwisitoreji sempahla kunye neesampuli zemveliso, ngamanye amaxesha usebenzisa iinjongo zakho. kuhluthwa nangona ungayisebenzisi le ngxenye yendlu yakho phantsi kwezoshishino kuphela. "
2. Icandelo leKhaya lisetyenzisiwe njengeNkxaso yoLondolozo
Ukuba umntu uqhuba inkonzo yononophelo esuka ekhaya, indawo esetyenziselwa ukunakekelwa kwamasango ingasetyenziselwa emva komsebenzi ukusetyenziswa komntu. Ukujongana nale meko, ababoneleli ngeenkonzo zonyango bayavunyelwa ukuba bathathe iindleko zee-home even if the area is not used exclusively for business.
Kwimpapasho 587, i-IRS ichaza:
"Ukuba usebenzisa indawo kwindawo yakho rhoqo ukubonelela ngononophelo lwezempilo, unokukwazi ukufaka isicelo sokuncitshiswa kwelo nxalenye yekhaya lakho nangona usebenzisa indawo efanayo neenjongo zokungabikho kwezoqoqosho. lawula, kufuneka uhlangabezane nezi zinto zilandelayo zilandelayo.
- "Kumele ube yintengiso okanye ishishini lokubonelela abantwana abantwana, abantu abaneminyaka engama-65 okanye ngaphezulu, okanye abantu abanokwenyama okanye ngokwengqondo abakwazi ukuzinakekela.
- Umele ufake isicelo, uvumelekile okanye ungaxolelwa ukuba ube nelayisenisi, isitifiketi, ukubhaliswa okanye ukuvunyelwa njengesikhungo sokunakekelwa kwamasango okanye njengentsapho okanye kwikhaya lokunakekelwa kwimizi phantsi komthetho kaRhulumente. yatshitshiswa okanye ilayisenisi okanye esinye isigunyaziso sachithwa. " (Jonga kwakhona, i-Internal Revenue Code icandelo 280A (c) (4).)
Abanikezeli benkonzo yokunakekelwa kwamasango babala ipesenti zokusetyenziswa kwamashishini ekuncitshiswe kweofisi yeFomu kwiFomu 8829, imigca 4 ukuya ku-7.
Ziziphi iindlela zokusetyenziswa rhoqo
Ukusetyenziswa rhoqo kuthetha ukuba indawo yeofisi yasekhaya isetyenziselwa ngokufanelekileyo kwiinjongo zoshishino, kunokuba ihlaziywe ngokukhawuleza okanye ngezinye izihlandlo.
"Ukuze uvumeleke phantsi kovavanyo oluqhelekileyo lokusetyenziswa, kufuneka usebenzise indawo ethile yekhaya lakho kwishishini rhoqo. qho ngamaxesha." (Upapasho 587, IRS.gov)
Ukukhutshwa kweHhovisi laseKhaya kubantu abaSebenzayo
Kubantu abaqeshwe ngabasebenzi, ukunqunyulwa kweofisi yekhaya kuncitshiswe inzuzo yentsebenziswano yentengo phantsi kwentlawulo yengeniso kunye nerhafu yokuqeshwa. Ngaloo ndlela, ukunqunyulwa kweofisi yekhaya kukunceda ukunciphisa kokubili irhafu yengeniso kunye nerhafu yokuqeshwa.
Ukukhutshwa kweHhovisi laseKhaya kwabasebenzi
Kubaqeshwa, ukuxothwa kweofisi yasekhaya kuthatyathwa njengenxalenye yemali echanekileyo yokuncitshiswa kweendleko zebasebenzi . Ukubanjiswa kweentlobo ezahlukeneyo (ezibandakanya nayiphi na iindleko ze-ofisi zekhaya) zancitshiswa ngu-2% womvuzo omncinci womntu. Intsalela, emva kokunciphisa i-2% ye-AGI, yintoni ehlanganisiwe njengokwehliswa kwemiqathango. Izihlomelo ezihlukeneyo zilungiswa ngerhafu encinci yerhafu (i-AMT), nangona kunjalo. Ngoko abasebenzi abaphantsi kwe-AMT baya kufumana bafumane inzuzo encinane okanye akukho nzuzo ekunyukeni kwi-ofisi yasekhaya nakwezinye iindleko ezihlobene nomsebenzi.
Abaqeshwa abasebenza ekhaya bangathanda ukucinga ukuba bafune ukuhlawulwa kumqeshi wabo ngenxalenye yokusetyenziswa kweshishini labo. Ngethuba nje umqeshi ehlawulela umqeshwa kwiindleko ze-ofisi phantsi kwecwangciso eliphendulayo , umqeshwa uya kufumana iindleko zee-ofisi zekhaya kunye nequmrhu eliza kubamba iindleko ze-ofisi zekhaya. Kule meko, umqeshwa akayi kukhwela iindleko zee-home kwi-tax return yazo, kuba ixabiso liye lahlawulelwa. Ukuhlawulwa ke ngoko kuphephe i-2% yokunciphisa umyinge omkhulu wembuyekezo kwi-ofisi yokunciphisa i-ofisi kwaye ugweme ukulungiswa kwe-AMT.
Umzekelo. UTeresa ngumntu othengisa ngaphandle kwaye umqeshi wakhe akasinikezeli nayiphi na indawo yeofisi. UTeresa ufuneka ukuba asebenze ekhaya xa engakhange adibane nabathengi. UTeresa usebenzisa i-12% yendlu yakhe njenge-ofisi, esebenzisa rhoqo (iintsuku ezintlanu ngeveki, xa engahambanga) kwaye kuphela (igumbi alisetyenziselwa imisebenzi yemisebenzi). Umvuzo kaTeresa ungama-$ 50,000 kwaye akanakho enye ingeniso kwaye akukho tshintsho kumvuzo. Irente yerensa i-$ 2,000 ngenyanga, kwaye akanakho iindleko zee-ofisi zekhaya. Makhe sibone indlela ukuchithwa kwe-ofisi yakhe yasekhaya kubalwa ngayo, kwaye yintoni na izithintelo zerhafu eziza kubakho.
Ukuncitshiswa kweofisi yasekhaya: i-12% x $ 24,000 yerhafu yonyaka = i-$ 2,880.
Njengomqeshwa, uTeresa uya kukwenza oku njengento echithwe ngokungafaniyo kwiShedyuli yakhe A. Imigca echaphazelekayo yeFomu 1040 kunye neSheduli A iya kubonakala ngathi:
Umgca | Inkcazo | Isixa |
1040 Umgca 7 | Imivuzo | 50,000 |
1040 Umgca 37 | Ingeniso embi | 50,000 |
Sch. Umgca 21 | Iindleko zengqesho ezingahlawulwanga | 2,880 |
Sch. Umgca 26 | Ngaphantsi kwe-2% yemali engenayo epheleleyo | -1,000 |
Sch. Umgca 27 | Inxalenye echithwayo yokunciphisa okuhlukeneyo | 1,880 |
Ngoku masibone ukuba izithintelo zerhafu ziya kuba nguTeresa. Okokuqala, kufuneka sihlalutye ukuba kuyinzuzo yini kuTeresa ukuba athathe okanye athathe umvuzo ophantsi. Ngokusekelwe kwenkcazelo enikeziweyo, asazi. Ingaba iyonke imithwalo echithwayo yeTeresa, kubandakanywa isahlulo esicatshulwayo sokuncitshiswa kwezinto ezahlukeneyo, ngaphezu kokuncitshiswa komgangatho wonyaka? Okanye ngaba kufuneka afune? Ukuba kunjalo, ukuhlaziywa kuya kuvelisa iziphumo zerhafu ezingcono kunokuba uthathe umvuzo ophantsi.
Yintoni eya kuba yimpembelelo yerhafu ukuba uyayichaza? Ngokusekelwe kwinto esazi ngayo ngemali yakhe, u-Teresa mhlawumbi usekhokhini yerhafu ye-25% (usebenzisa iirhafu zerhafu ka-2014). Ukuncitshiswa kweofisi yaseTeresa ye-$ 1,880 (emva kwe-2% yemingcele ye-AGI) iya kunciphisa irhafu yengeniso ye-federal yi-1,880 x 25% = $ 470.
Ngenye indlela, uTeresa angafuna ukuhlawulwa kumqeshi wakhe. Ukuba umqeshi wakhe ubuyisela iTeresa i-$ 2,880 yee-home usetyenziso lwekhaya lakhe, loo $ 2,880 ayiyi kuhlawulwa irhafu kuTeresa. Akayi kulungele ukukhipha iindleko zeefisi zeekhaya ezifanayo ngokuchithwa okungafaniyo. Kulo mzekelo othile, uTeresa unokuthatha i-ofisi yokunciphisa i-ofisi kwaye unciphise irhafu yengeniso ye-federal ngama-470 okanye angayifumana i-$ 2,880 yeerhafu ekuhlawuleni irhafu evela kumqeshi wakhe.
Ziziphi iindleko ezingabandakanywa kwi-Office Office yokukhutshwa
Iindleko zeekhaya zasekhaya ziqokelelwe kwiindleko ezichanekileyo nezangekho ngqo. Indleko ehambelanayo yindleko ehambelana ngqo neofisi yasekhaya kwaye inokutsalwa ngokupheleleyo. "Iindleko ezithe ngqo zifumana inxalenye yoshishini lakho kuphela, zibandakanya ukudweba okanye ukulungiswa kwendawo ethile okanye amagumbi asetyenziswa kwishishini" (imiyalelo yeFomu 8829).
Iindleko ezingqalileyo ziindleko ezisebenza kwipropati yonke. "Iindleko ezingqalileyo kukugcina nokugcina ikhaya lakho lonke." Baxhamla ibini kunye neengxenye zakho zasekhaya "(imiyalelo yeFomu 8829). Iindleko ezingachangekanga ezifana nerenti, i-inshorensi kunye neenkonzo ezixhamlayo zichithwa ngokusekelwe kwi-intenethi yokusebenzisa i-ofisi ye-home office.
Iindleko ezihambelana neofisi yasekhaya ziquka:
- Irente
- Izixhobo
- Inshuwalense yepropati
- Ukulungiswa nokugcinwa
- Ukulahleka kokulahlekelwa
- Inzala yomhlalaphantsi
- Iirhafu zepropati
- Ukuhla kwexabiso
I-Business-Use Percentage ye-Office Office Yokukhutshwa
Ixabiso leendleko zee-ofisi ezingasenakunqunyulwa zichongwa ngokujonga ukuba yeyiphi iipesenti indawo yokuhlala yeofisi ifaniswa nayo yonke indlu okanye indlu. Eli phesenti lisetyenziselwa ukuchonga ukuba zininzi zindleko zakho ezingathe ngqo. I-IRS icebisa:
"Ukufumana ipesenti zoshishino, thelekisa ubungakanani bendawo yakho yasekhaya oyisebenziselayo ishishini kwindlu yakho yonke. Sebenzisa ipesenteji ephumela ekubeni ufunde inxalenye yoshishino yeendleko zokusebenza ekhaya lakho lonke.
"Ungasebenzisa nayiphi na indlela efanelekileyo yokufumanisa ipesenteji zoshishino. Ezi zilandelayo zimbini iindlela eziqhelekileyo ezisetyenziselwa ukuqikelela ipesenteji.
- "Yahlula indawo (ubude buphindwe bubanzi) esetyenziselwa ishishini ngendawo yonke yekhaya lakho.
- "Ukuba amakamelo asekhaya akho aphakathi kobukhulu obufanayo, unokwahlula inani lamagumbi asetyenziselwa ishishini ngamanani amaninzi asekhaya lakho" (Upapasho 587).
Ngokomzekelo, cinga ukuba uTom usebenzisa iigumbi lakhe lokulala rhoqo kwaye nje njengeofisi, kwaye elo gumbi lilinganisa iinyawo ezili-10 ngeenyawo ezili-150. Indlu yonke kaTom ilinganisa ii-1,250 iinyawo zenyawo. Ipesenti yokusetyenziswa kwe-Tom yeepesenti ye-150 ihlukaniswe yi-1,250, elingana ne-12%. Ukuba uTom uyahlangabezana neziqinisekiso ezichazwe ngasentla, uTom uya kuba nako ukukhangela i-12% yeendleko ezihambelana neefisi zekhaya (ezifana nerenti, i-inshurensi ye-renter, kunye nezibonelelo). Ukongezelela, uTom unokukrazula i-100% yiphina iindleko ezihambelana neofisi (ezifana nokulungisa i-drywall kwiofisi yasekhaya okanye ukulungisa indawo yeofisi).
Ukunciphisa kwi-Ofisi yoKhutshwa kweNdlu
Ukuncitshiswa kweofisi yekhaya kunqamle kwingeniso yomntu enetyala yomntu kwi-yorhwebo okanye ishishini apho iofisi yekhaya idibene nayo. Imali engenayo yemali yenzalo yintlawulo engenayo kwi-yorhwebo okanye ishishini elingaphantsi kweendleko ezichithwayo ngaphandle kwehliswa kweofisi yasekhaya. Naliphi na i-ofisi yokuncitshiswa kweofisi kulo mda iqhutyelwa phambili kunyaka werhafu olandelayo. Ngamanye amazwi, iofisi yekhaya inokunciphisa inzuzo engenayo yeshishini ngokubanzi ukuya kutsho, kodwa ingabi ngaphantsi kwezinga. Ukuncitshiswa kweofisi yekhaya ayikwazi ukusetyenziswa ukudala ilahleko okanye ukwandisa ilahleko.
Ngakumbi ngakumbi:
"Ukuba umvuzo wakho osetyenziswayo kwilizwe lakho lilingana okanye lidlula iindleko zeshishini lakho lonke (kuquka ukuhlaziywa), unako ukuhlawula zonke iindleko zoshishino zakho ezihambelana nokusetyenziswa kwekhaya lakho.
"Ukuba umvuzo wakho osuka kwi-shishini lakho usebenzisa ubuncinane ngaphezu kweendleko zeshishini lakho lonke, ukuxothwa kwakho kweendleko ezithile malunga nokusetyenziswa kwekhaya lakho kulinganiselwe.
"Ukuncitshiswa kwakho kweendleko ezingenakunqunyulwa ngenye indlela, ezifana ne-inshurensi, izibonelelo kunye nokuhla kwexabiso (kunye nokuhla kwexabiso elibanjwe ekugqibeleni), elinikezelwa kwishishini, likhawulelwe kwingxowa-mali ephezulu ukusuka kwintengiso yekhaya lakho ngaphandle kwesibalo silandelayo.
- Inxalenye yoshishino yeendleko onokuyichitha nangona ungayisebenzisi ikhaya lakho kwishishini (njengentengo yokuboleka imali, irhafu yezindlu, kunye nokulahlekelwa kweentengo ezivumelekile njengoko zichithwe ngokweShedyuli A (Ifomu 1040)). ..
- Iindleko zoshishino ezihambelana nomsebenzi webhizinisi (umzekelo, ifowuni yezoshishino, ukubonelela kunye nokuhla kwexabiso kwizinto zokusebenza), kodwa kungekhona ekusebenziseni ikhaya ngokwalo "(Ukupapashwa 587).
Ukubala Ukukhutshwa kweeHhovisi zaseKhaya
Ukubala i-home deduction office, kuya kufuneka ukwazi ukuba iindleko zakho zenzelwe iofisi yasekhaya, nokuba ngaba ezo ndleko zihambelana ngqo okanye zingangqali ngqo neofisi yasekhaya, ukusetyenziswa kweefesenti zoshishino kwiofisi yasekhaya, kunye nokunciphisa ubuninzi inani lemali echithwe kwiofisi yasekhaya.
Ukuba indawo isetyenzisiwe njengeofisi yasekhaya kuphela inxalenye yonyaka, qi ni sekisa ukusebenzisa iindleko zithuba ngexesha apho indawo isetyenzisiwe njengeofisi yasekhaya ekubaleni ukuncitshiswa kwakho.
Abanini-bendlu baya kufuna ukukhupha izihlomelo zabo phakathi kweShedyuli A kunye ne-ofisi yokunciphisa i-ofisi. Oku kusebenza kwiindleko ezichithwayo kwi-interest interest, irhafu yepropati kunye nokulahlekelwa yintlungu. Ukufumana iinkcukacha, bona iMigaqo yeFomu 8829, iMigca 9, 10, kunye ne-11, ukusuka kwi-IRS.
- Abantu abaqeshwe ngabasebenzi abafake ishedyuli yeShedyuli C babala ixabiso lokunciphisa i-ofisi yabo, kunye naliphi na umda wokuncitshiswa , usebenzisa iFomu 8829 (pdf).
- Amafama asebenza ngokuzimeleyo, amaqabane asebenza ngokuzimeleyo, kunye nabasebenzi babala i-ofisi yokuncitshiswa kweofisi kunye naluphi na umda wokuncitshiswa usebenzisa i-"Worksheet yokubonisa ukukhutshwa koShishino lweKhaya lakho" kufumaneka kwiSaziso 587 (pdf).
Indlela Elula Yendlela Yokubala Ukukhutshwa KweeHhovisi zaseKhaya
Ukuqala ngomnyaka ka-2013, i-IRS ivumela ukusetyenziswa kwendlela elula yokubala i-home deduction office. Ngaphantsi kwindlela elula, i-ofisi yokuncitshiswa kweofisi ibalwa kwi-5 yesihlanu ngenyawo yecala eliphindwe yindawo ye-ofisi yasekhaya, ukuya kwii-300 zenyawo zenyawo. Indlela elula ilinganiselwe "i-$ 1,500 ngonyaka ngokusekelwe kwi-$ 5 umlinganiselo wesikwere ukuya kwii-300 zenyawo zenyawo," i-IRS yathi (IR-2013-5).
Rekhoda Ukugcina
Amaphepha aphathelene nokuncitshiswa kweofisi yasekhaya kufuneka agcinwe kunye nekopi yakho yokubuyisela irhafu. Amaphepha afanelekileyo angabandakanya:
- Imilinganiselo yendawo yokuhlala ye-ofisi kunye nommandla wonke wekhaya;
- Ubungqina bokuhlawula irente, izibonelelo, ukulungiswa, i-inshurensi kunye nezinye iindleko ezifunwe njengenxalenye yokuncitshiswa kweofisi yasekhaya;
- Amaphepha abonisa ukuba iofisi yasekhaya ikulungele umqeshi (kubasebenzi);
- Amadokhumenti abonisa ukuba indawo ye-ofisi yasekhaya isetyenziselwa rhoqo kwaye iinjongo zoshishino kuphela.