text:  But the practice itself, that's where the biggest bang for the buck was going to come. But they didn't need all $3 million from the sale of this practice on Tuesday. It wasn't like they were going to go buy something for $3 million. That was going to be used for the income. But the problem is they were going to have to pay capital gains on the whole transaction today. So what we said is what happens if we set up a very specific type of trust and we transfer the practice, not the building, but the practice into the trust, and then we sell the practice to the people who are buying it. The other day,