Thanks Terry. Any idea on what DCN to use? In making his case the advisor stated there was no code for an automatic change. I have looked through the codes and am not seeing a clear match for Expensed (non permissible) to capitalized. Finally are you willing to weigh in on certifying a return which contains a known issue as accurate and correct. Is it accurate and correct not because it is error free but because it conforms to IRS principal/code?

Really appreciate it.