Publication 590
taxmap/pubs/p590011.htm#en_us_publink1000230799In general, distributions from a traditional IRA are taxable
in the year you receive them.
taxmap/pubs/p590011.htm#en_us_publink1000230800Distributions from a traditional IRA are taxable in the year
you receive them even if they are made without your consent by a state agency as
receiver of an insolvent savings institution. This means you must include such
distributions in your gross income unless you roll them over. For an exception
to the 1year waiting period rule for rollovers of certain distributions from
failed financial institutions, see
Exception
under
Rollover From One IRA Into Another, earlier.
taxmap/pubs/p590011.htm#en_us_publink1000230802Exceptions to distributions from traditional IRAs being taxable
in the year you receive them are:
 Rollovers,
 Qualified charitable distributions, discussed below,
 Taxfree withdrawals of contributions, discussed earlier,
and
 The return of nondeductible contributions, discussed later
under
Distributions Fully or Partly Taxable.
 Although a conversion of a traditional IRA is considered
a rollover for Roth IRA purposes, it is not an exception to the rule that
distributions from a traditional IRA are taxable in the year you receive them.
Conversion distributions are includible in your gross income subject to this
rule and the
special rules for conversions
explained earlier and in chapter 2. 
taxmap/pubs/p590011.htm#en_us_publink1000255706  Special rules apply if you made a qualified charitable distribution
(QCD) in January 2011 that you are electing to treat as made in 2010. See
January 2011 QCDs later for more details. 
A QCD is generally a nontaxable distribution made directly by
the trustee of your IRA (other than a SEP or SIMPLE IRA) to an organization
eligible to receive taxdeductible contributions. You must be at least age 701/2
when the distribution was made. Also, you must have the same type of
acknowledgement of your contribution that you would need to claim a deduction
for a charitable contribution. See
Records To Keep
in Publication 526, Charitable Contributions. The maximum annual exclusion for
QCDs is $100,000. Any QCD in excess of the $100,000 exclusion limit is included
in income as any other distribution. If you file a joint return, your spouse can
also have a QCD and exclude up to $100,000. The amount of the QCD is limited to
the amount of the distribution that would otherwise be included in income. If
your IRA includes nondeductible contributions, the distribution is first
considered to be paid out of otherwise taxable income.
 A QCD will count towards your required minimum distribution. 
taxmap/pubs/p590011.htm#en_us_publink1000254873
On November 1, 2010, Jeff, age 75, directed the trustee of his IRA to make a
distribution of $25,000 directly to a qualified 501(c)(3) organization (a
charitable organization eligible to receive taxdeductible contributions). The
total value of Jeff's IRA is $30,000 and consists of $20,000 of deductible
contributions and earnings and $10,000 of nondeductible contributions (basis).
Since Jeff is at least age 701/2
and the distribution is made directly by the trustee to a qualified
organization, the part of the distribution that would otherwise be includible in
Jeff's income ($20,000) is a QCD. In this case, Jeff has made a QCD of $20,000
(his deductible contributions and earnings). Because Jeff made a distribution of
nondeductible contributions from his IRA, he must file Form 8606, Nondeductible
IRAs, with his return. Jeff includes the total distribution ($25,000) on line
15a of Form 1040. He completes Form 8606 to determine the amount to enter on
line 15b of Form 1040 and the remaining basis in his IRA. Jeff enters 0 on
line 15b. This is Jeff's only IRA and he took no other distributions in 2010. He
also enters "QCD" next to line 15b to indicate a qualified charitable
distribution. After the distribution, his basis in his IRA is $5,000. If Jeff
itemizes his deductions and files Schedule A with Form 1040, the $5,000 portion
of the distribution attributable to the nondeductible contributions can be
deducted as a charitable contribution, subject to AGI limits. He cannot take a
charitable contribution deduction for the $20,000 portion of the distribution
that was not included in his income.
 You cannot claim a charitable contribution deduction for
any QCD not included in your income. 
taxmap/pubs/p590011.htm#en_us_publink1000254875If you made a QCD in January 2011, you can elect to have it treated
as made in 2010. If you make this election, the full amount of the QCD will
count towards your 2010 required minimum distribution. However, you must report
the QCD on both your 2010 and 2011 tax returns as discussed below.
taxmap/pubs/p590011.htm#en_us_publink1000255464You will not receive a 2010 Form 1099R reporting a QCD you made
in January 2011 that you are electing to treat as made in 2010. However, you
must report the full amount of the QCD on your 2010 Form 1040, line 15a; Form
1040A, line 11a; or Form 1040NR, line 16a (even if it is in excess of the
$100,000 QCD exclusion limit). Do not include any of the QCD, including any
amount of the QCD in excess of the $100,000 exclusion limit on your 2010 Form
1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Be sure to enter
"QCD" next to Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line
16b. You will receive a 2011 Form 1099R in 2012 reporting this QCD.
If your are required to file a 2010 Form 5329 because you failed
to take your total required minimum distributions for the year, include the full
amount of the January QCD on Form 5329, line 51.
You may be required to file Form 8606 if:
 You took a distribution from your traditional IRA in 2010
(other than the January QCD) in which you have basis. If this is the case, you
must reduce your ending balance on Form 8606, line 6, by the full amount of the
January QCD. Any QCD, including the January QCD, is not reported on Form 8606,
line 7.
 The QCD was from a Roth IRA. Any QCD, including the January
QCD, is not reported on Form 8606, line 26.
See the 2010 Form 8606 and its instructions for more information.
taxmap/pubs/p590011.htm#en_us_publink1000255465You will receive a 2011 Form 1099R in 2012 reporting a January
2011 QCD. It is anticipated that the January 2011 QCD will be required to be
included on your 2011 tax return, so keep records. See the 2011 Publication 590
for more information on reporting January QCDs in 2011.
 For determining your 2011 required minimum distribution,
reduce your December 31, 2010 IRA balance by the full amount of the January 2011
QCD that you elected to treat as made in 2010. 
taxmap/pubs/p590011.htm#en_us_publink1000230810Distributions from traditional IRAs that you include in income
are taxed as ordinary income.
taxmap/pubs/p590011.htm#en_us_publink1000230811In figuring your tax, you cannot use the 10year tax option or
capital gain treatment that applies to lumpsum distributions from qualified
retirement plans.
taxmap/pubs/p590011.htm#en_us_publink1000230812Distributions from your traditional IRA may be fully or partly
taxable, depending on whether your IRA includes any nondeductible contributions.
taxmap/pubs/p590011.htm#en_us_publink1000230813If only deductible contributions were made to your traditional
IRA (or IRAs, if you have more than one), you have no basis in your IRA. Because
you have no basis in your IRA, any distributions are fully taxable when
received. See
Reporting and Withholding Requirements for Taxable Amounts, later.
taxmap/pubs/p590011.htm#en_us_publink1000230815If you made nondeductible contributions or rolled over any aftertax
amounts to any of your traditional IRAs, you have a cost basis (investment in
the contract) equal to the amount of those contributions. These nondeductible
contributions are not taxed when they are distributed to you. They are a return
of your investment in your IRA.
Only the part of the distribution that represents nondeductible
contributions and rolled over aftertax amounts (your cost basis) is tax free.
If nondeductible contributions have been made or aftertax amounts have been
rolled over to your IRA, distributions consist partly of nondeductible
contributions (basis) and partly of deductible contributions, earnings, and
gains (if there are any). Until all of your basis has been distributed, each
distribution is partly nontaxable and partly taxable.
taxmap/pubs/p590011.htm#en_us_publink1000230816You must complete Form 8606, and attach it to your return, if
you receive a distribution from a traditional IRA and have ever made
nondeductible contributions or rolled over aftertax amounts to any of your
traditional IRAs. Using the form, you will figure the nontaxable distributions
for 2010, and your total IRA basis for 2010 and earlier years. See the
illustrated Forms 8606 in this chapter.
Note.If you are required to file Form 8606, but you are not required
to file an income tax return, you still must file Form 8606. Complete Form 8606,
sign it, and send it to the IRS at the time and place you would otherwise file
an income tax return.
taxmap/pubs/p590011.htm#en_us_publink1000230818If your traditional IRA includes nondeductible contributions
and you received a distribution from it in 2010, you must use Form 8606 to
figure how much of your 2010 IRA distribution is tax free.
taxmap/pubs/p590011.htm#en_us_publink1000230819If you received a distribution in 2010 from a traditional IRA
and you also made contributions to a traditional IRA for 2010 that may not be
fully deductible because of the income limits, you can use Worksheet 15 to
figure how much of your 2010 IRA distribution is tax free and how much is
taxable. Then you can figure the amount of nondeductible contributions to report
on Form 8606. Follow the instructions under
Reporting your nontaxable distribution on Form 8606,
next, to figure your remaining basis after the distribution.
taxmap/pubs/p590011.htm#en_us_publink1000230820To report your nontaxable distribution and to figure the remaining
basis in your traditional IRA after distributions, you must complete Worksheet
15 before completing Form 8606. Then follow these steps to complete Form 8606.
 Use Worksheet 12 or the IRA Deduction Worksheet in the Form
1040, 1040A, or 1040NR instructions to figure your deductible contributions to
traditional IRAs to report on Form 1040, line 32; Form 1040A, line 17; or Form
1040NR, line 32.
 After you complete Worksheet 12 or the IRA deduction worksheet
in the form instructions, enter your nondeductible contributions to traditional
IRAs on line 1 of Form 8606.
 Complete lines 2 through 5 of Form 8606.
 If line 5 of Form 8606 is less than line 8 of Worksheet 15,
complete lines 6 through 15 of Form 8606 and stop here.
 If line 5 of Form 8606 is equal to or greater than line 8
of Worksheet 15, follow instructions 6 and 7, next. Do not complete lines 6
through 12 of Form 8606.
 Enter the amount from line 8 of Worksheet 15 on lines 13
and 17 of Form 8606.
 Complete line 14 of Form 8606.
 Enter the amount from line 9 of Worksheet 15 (or, if you
entered an amount on line 11, the amount from that line) on line 15 of Form
8606.
taxmap/pubs/p590011.htm#en_us_publink1000230821Rose Green has made the following contributions to her traditional
IRAs.
Year  Deductible  Nondeductible 
2003  2,000  0 
2004  2,000  0 
2005  2,000  0 
2006  1,000  0 
2007  1,000  0 
2008  1,000  0 
2009  700  300 
Totals  $9,700  $300 
Rose needs to complete Worksheet 15, Figuring the Taxable Part
of Your IRA Distribution, to determine if her IRA deduction for 2010 will be
reduced or eliminated. In 2010, she makes a $2,000 contribution that may be
partly nondeductible. She also receives a distribution of $5,000 for conversion
to a Roth IRA. She completed the conversion before December 31, 2010, and did
not recharacterize any contributions. At the end of 2010, the fair market values
of her accounts, including earnings, total $20,000. She did not receive any
taxfree distributions in earlier years. The amount she includes in income for
2010 is figured on
Worksheet 15, Figuring the Taxable Part of Your IRA
Distribution—Illustrated.
The illustrated
Form 8606
for Rose shows the information required when you need to use Worksheet 15 to
figure your nontaxable distribution. Assume that the $500 entered on Form 8606,
line 1, is the amount Rose figured using instructions 1 and 2 given earlier
under
Reporting your nontaxable distribution on Form 8606.Note.There are special rules for 2010 conversions from traditional
IRAs to Roth IRAs. Under those rules, Rose would include half of the amount
required to be included in income as a result of the conversion in income in
2011 and half in income in 2012. However, Rose elects to include the entire
amount in income in 2010. She indicates this election by checking the box on
line 19 of her 2010 Form 8606 and entering the amount from line 18 of that Form
8606 on line 19.
For more information on these rules, see
Special rules for 2010 conversions from traditional IRAs to
Roth IRAs, earlier in this chapter.
taxmap/pubs/p590011.htm#en_us_publink1000230823If you have a loss on your traditional IRA investment, you can
recognize (include) the loss on your income tax return, but only when all the
amounts in all your traditional IRA accounts have been distributed to you and
the total distributions are less than your unrecovered basis, if any.
Your basis is the total amount of the nondeductible contributions
in your traditional IRAs.
You claim the loss as a miscellaneous itemized deduction, subject
to the 2%ofadjustedgrossincome limit that applies to certain miscellaneous
itemized deductions on Schedule A, Form 1040. Any such losses are added back to
taxable income for purposes of calculating the alternative minimum tax.
taxmap/pubs/p590011.htm#en_us_publink1000230824Bill King has made nondeductible contributions to a traditional
IRA totaling $2,000, giving him a basis at the end of 2009 of $2,000. By the end
of 2010, his IRA earns $400 in interest income. In that year, Bill receives a
distribution of $600 ($500 basis + $100 interest), reducing the value of his IRA
to $1,800 ($2,000 + $400 − $600) at year's end. Bill figures the taxable
part of the distribution and his remaining basis on
Form 8606 (illustrated).
In 2011, Bill's IRA has a loss of $500. At the end of that year,
Bill's IRA balance is $1,300 ($1,800 − $500). Bill's remaining basis in
his IRA is $1,500 ($2,000 − $500). Bill receives the $1,300 balance
remaining in the IRA. He can claim a loss for 2011 of $200 (the $1,500 basis
minus the $1,300 distribution of the IRA balance).
taxmap/pubs/p590011.htm#en_us_publink1000230825Two other special IRA distribution situations are discussed next.
taxmap/pubs/p590011.htm#en_us_publink1000230826You can tell the trustee or custodian of your traditional IRA
account to use the amount in the account to buy an annuity contract for you. You
are not taxed when you receive the annuity contract (unless the annuity contract
is being converted to an annuity held by a Roth IRA). You are taxed when you
start receiving payments under that annuity contract.
taxmap/pubs/p590011.htm#en_us_publink1000230827If only deductible contributions were made to your traditional
IRA since it was opened (this includes all your traditional IRAs, if you have
more than one), the annuity payments are fully taxable.
If any of your traditional IRAs include both deductible and nondeductible
contributions, the annuity payments are taxed as explained earlier under
Distributions Fully or Partly Taxable.
taxmap/pubs/p590011.htm#en_us_publink1000230829When you cash in retirement bonds, you are taxed on the entire
amount you receive. Unless you have already cashed them in, you will be taxed on
the entire value of your bonds in the year in which you reach age 701/2. The value of the bonds is the amount you would have received
if you had cashed them in at the end of that year. When you later cash in the
bonds, you will not be taxed again.
taxmap/pubs/p590011.htm#en_us_publink1000230830If you receive a distribution from your traditional IRA, you
will receive Form 1099R, or a similar statement. IRA distributions are shown in
boxes 1 and 2a of Form 1099R. A number or letter code in box 7 tells you what
type of distribution you received from your IRA.
taxmap/pubs/p590011.htm#en_us_publink1000230831Some of the number codes are explained below. All of the codes
are explained in the instructions for recipients on Form 1099R.
 1—Early distribution, no known exception.
 2—Early distribution, exception applies.
 3—Disability.
 4—Death.
 5—Prohibited transaction.
 7—Normal distribution.
 8—Excess contributions plus earnings/
excess deferrals (and/or earnings)
taxable in 2010.
taxmap/pubs/p590011.htm#en_us_publink1000230836Some of the letter codes are explained below. All of the codes
are explained in the instructions for recipients on Form 1099R.
 B—Designated Roth account distribution.
 D—Excess contributions plus earnings/
excess deferrals taxable in 2008.  G—Direct rollover of a distribution (other than a designated
Roth account distribution) to a qualified plan, a section 403(b) plan, a
governmental section 457(b) plan or an IRA.
 H—Direct rollover of a designated Roth account distribution
to a Roth IRA.
 J—Early distribution from a Roth IRA.
 N—Recharacterized IRA contribution made for 2010
and recharacterized in 2010.  P—Excess contributions plus earnings/
excess deferrals taxable in 2009.  Q—Qualified distribution from a Roth IRA.
 R—Recharacterized IRA contribution made for 2009
and recharacterized in 2010.  S—Early distribution from a SIMPLE IRA in the first
2 years, no known exception.  T—Roth IRA distribution, exception applies.
If the distribution shown on Form 1099R is from your IRA, SEP
IRA, or SIMPLE IRA, the small box in box 7 (labeled
IRA/SEP/SIMPLE) should be marked with an "X."
 If code D, J, P, or S appears on your Form 1099R, you are
probably subject to a penalty or additional tax. If code D appears, see
Excess Contributions, later. If code J appears, see
Early Distributions, later. If code P appears, see
Excess Contributions, later. If code S appears, see
Additional Tax on Early Distributions in chapter 3. 
taxmap/pubs/p590011.htm#en_us_publink1000230842Federal income tax is withheld from distributions from traditional
IRAs unless you choose not to have tax withheld.
The amount of tax withheld from an annuity or a similar periodic
payment is based on your marital status and the number of withholding allowances
you claim on your withholding certificate (Form W4P). If you have not filed a
certificate, tax will be withheld as if you are a married individual claiming
three withholding allowances.
Generally, tax will be withheld at a 10% rate on nonperiodic
distributions.
taxmap/pubs/p590011.htm#en_us_publink1000230843In general, if you are a U.S. citizen or resident alien and your
home address is outside the United States or its possessions, you cannot choose
exemption from withholding on distributions from your traditional IRA.
To choose exemption from withholding, you must certify to the
payer under penalties of perjury that you are not a U.S. citizen, a resident
alien of the United States, or a taxavoidance expatriate.
Even if this election is made, the payer must withhold tax at
the rates prescribed for nonresident aliens.
taxmap/pubs/p590011.htm#en_us_publink1000230844For more information on withholding on pensions and annuities,
see
Pensions and Annuities
in chapter 1 of Publication 505, Tax Withholding and Estimated Tax. For more
information on withholding on nonresident aliens and foreign entities, see
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.
taxmap/pubs/p590011.htm#en_us_publink1000230845Report fully taxable distributions, including early distributions,
on Form 1040, line 15b (no entry is required on line 15a); Form 1040A, line 11b
(no entry is required on line 11a); or Form 1040NR, line 16b (no entry is
required on line 16a). If only part of the distribution is taxable, enter the
total amount on Form 1040, line 15a; Form 1040A, line 11a; or Form 1040NR, line
16a, and enter the taxable part on Form 1040, line 15b; Form 1040A, line 11b; or
Form 1040NR, line 16b. You cannot report distributions on Form 1040EZ or Form
1040NREZ.
taxmap/pubs/p590011.htm#en_us_publink1000230846Generally, the value of an annuity or other payment receivable
by any beneficiary of a decedent's traditional IRA that represents the part of
the purchase price contributed by the decedent (or by his or her former
employer(s)), must be included in the decedent's gross estate. For more
information, see the instructions for Schedule I, Form 706, United States Estate
(and GenerationSkipping Transfer) Tax Return.
taxmap/pubs/p590011.htm#en_us_publink1000230847
taxmap/pubs/p590011.htm#en_us_publink1000230848
taxmap/pubs/p590011.htm#en_us_publink1000230849 
Worksheet 15. Figuring the Taxable Part of Your IRA Distribution
Use only if you made contributions to a traditional IRA
for 2010 that may not be fully deductible and have to figure the taxable part of
your 2010 distributions to determine your modified AGI. See
Limit if Covered by Employer Plan. Form 8606 and the related instructions will be needed when
using this worksheet.
Note. When used in this worksheet, the term
outstanding rollover
refers to an amount distributed from a traditional IRA as part of a rollover
that, as of December 31, 2010, had not yet been reinvested in another
traditional IRA, but was still eligible to be rolled over tax free.
1.  Enter the basis in your traditional IRAs as of December
31, 2009  1.   2.  Enter the total of all contributions made to your traditional
IRAs during 2010 and all contributions made during 2011 that were for 2010,
whether or not deductible. Do not include rollover contributions properly rolled
over into IRAs. Also, do not include certain returned contributions described in
the instructions for line 7, Part I, of Form 8606.
 2.   3.  Add lines 1 and 2  3.   4.  Enter the value of all your traditional IRAs as of December
31, 2010 (include any outstanding rollovers from traditional IRAs to other
traditional IRAs).
 4.   5.  Enter the total distributions from traditional IRAs (including
amounts converted to Roth IRAs that will be shown on line 16 of Form 8606)
received in 2010. (Do not include outstanding rollovers included on line 4 or
any rollovers between traditional IRAs completed by December 31, 2010. Also, do
not include certain returned contributions described in the instructions for
line 7, Part I, of Form 8606.)
 5.   6.  Add lines 4 and 5  6.   7.  Divide line 3 by line 6. Enter the result as a decimal
(rounded to at least three places).
If the result is 1.000 or more, enter 1.000
 7.   8.  Nontaxable portion of the distribution. Multiply line 5 by line 7. Enter the result here and
on lines 13 and 17 of Form 8606
 8.   9.  Taxable portion of the distribution (before adjustment
for conversions). Subtract line 8 from line 5. Enter the result here and
if there are no amounts converted to Roth IRAs,
stop here and enter the result on line 15 of Form 8606
 9.   10.  Enter the amount included on line 9 that is allocable
to amounts converted to Roth IRAs by December 31, 2010. (See
Note
at the end of this worksheet.) Enter here and on line 18 of Form 8606
 10.   11.  Taxable portion of the distribution (after adjustments
for conversions).
Subtract line 10 from line 9. Enter the result here
and on line 15 of Form 8606
 11.  
Note.
If the amount on line 5 of this worksheet includes an
amount converted to a Roth IRA by December 31, 2010, you must determine the
percentage of the distribution allocable to the conversion. To figure the
percentage, divide the amount converted (from line 16 of Form 8606) by the total
distributions shown on line 5. To figure the amounts to include on line 10 of
this worksheet and on line 18, Part II of Form 8606, multiply line 9 of the
worksheet by the percentage you figured.


taxmap/pubs/p590011.htm#en_us_publink1000230851
Worksheet 15. Figuring the Taxable Part of Your IRA
Distribution—Illustrated
Use only if you made contributions to a traditional IRA
for 2010 that may not be fully deductible and have to figure the taxable part of
your 2010 distributions to determine your modified AGI. See
Limit if Covered by Employer Plan. Form 8606 and the related instructions will be needed when
using this worksheet.
Note. When used in this worksheet, the term
outstanding rollover
refers to an amount distributed from a traditional IRA as
part of a rollover that, as of December 31, 2010, had not yet been reinvested in
another traditional IRA, but was still eligible to be rolled over tax free.
1.  Enter the basis in your traditional IRAs as of December
31, 2009  1.  300  2.  Enter the total of all contributions made to your traditional
IRAs during 2010 and all contributions made during 2011 that were for 2010,
whether or not deductible. Do not include rollover contributions properly rolled
over into IRAs. Also, do not include certain returned contributions described in
the instructions for line 7, Part I, of Form 8606.
 2.  2,000  3.  Add lines 1 and 2  3.  2,300  4.  Enter the value of all your traditional IRAs as of December
31, 2010 (include any outstanding rollovers from traditional IRAs to other
traditional IRAs)
 4.  20,000  5.  Enter the total distributions from traditional IRAs (including
amounts converted to Roth IRAs that will be shown on line 16 of Form 8606)
received in 2010. (Do not include outstanding rollovers included on line 4 or
any rollovers between traditional IRAs completed by December 31, 2010. Also, do
not include certain returned contributions described in the instructions for
line 7, Part I, of Form 8606.)
 5.  5,000  6.  Add lines 4 and 5  6.  25,000  7.  Divide line 3 by line 6. Enter the result as a decimal
(rounded to at least three places). If the result is 1.000 or more, enter 1.000
 7.  .092  8.  Nontaxable portion of the distribution. Multiply line 5 by line 7. Enter the result here and
on lines 13 and 17 of Form 8606
 8.  460  9.  Taxable portion of the distribution (before adjustment
for conversions). Subtract line 8 from line 5. Enter the result here and
if there are no amounts converted to Roth IRAs,
stop here
and enter the result on line 15 of Form 8606
 9.  4,540  10.  Enter the amount included on line 9 that is allocable
to amounts converted to Roth IRAs by December 31, 2010. (See
Note
at the end of this worksheet.) Enter here and on line 18 of Form 8606
 10.  4,540  11.  Taxable portion of the distribution (after adjustments
for conversions).
Subtract line 10 from line 9. Enter the result here
and on line 15 of Form 8606
 11.  0  Note.
If the amount on line 5 of this worksheet includes an amount converted to a Roth
IRA by December 31, 2010, you must determine the percentage of the distribution
allocable to the conversion. To figure the percentage, divide the amount
converted (from line 16 of Form 8606) by the total distributions shown on line
5. To figure the amounts to include on line 10 of this worksheet and on line 18,
Part II of Form 8606, multiply line 9 of the worksheet by the percentage you
figured.

