Well, I have been playing around putting in the credit.  The only client that did not get the full benefit and therefore generates a credit carry forward had a CA NOL carryforward that we could not carry back like we did with the Fed.  The NOL totally offsets all CA income including the $ million dollar cap gain from a partnership property sale.  But for those with income, I have not encountered the tentative minimum issue.  But we can't see Schedule P and I don't really know if I need to do something else.