Regarding Table B on page 6, it would be helpful to revise the title of the table or add a footnote clarifying that the highest marginal tax rate figures shown in the table are the sum of the highest federal marginal tax rate PLUS the highest state marginal tax rate for each state. It would be further helpful to indicate that the highest marginal tax rates used for federal taxes are 37.00% for Short-Term (ST) and 20.00% for Long-Term (LT), with the differences representing the inclusion of the highest state marginal tax rates in each state (for example, for California the numbers would be 37.00% ST and 20.00% LT for federal income taxes, plus 13.30% ST and 13.30% LT for California state income taxes, for a total of 50.30% ST and 33.30% LT). Thank you.