Good morning online community, for the taxpayers who split the 2020 distributions in three years. In previous discussions I asked if the part corresponding to the 2021 and 2022 will be subject to the 10% penalty and myself and many fellow tax preparers thought that because it will be subject to the rules of 2020 the penalty will not applied for those parts. Today there is an ice storm in Jersey and I do not have too much to do this morning, I started reading the instructions of the Form 8915 and on page 3, under Additional Tax it suggests that the parts corresponding to 2021 and 2022 will have the 10% penalty. Any thoughts will be appreciated. Have a great day everybody.