Sadly, this is indeed a dead issue imo.. However, you will not hear that from anyone involved; ie Livak.. Do what you will, but mine was written off on 2012 taxes after a phone conversation with the power that was... I do not hold any ill will towards anyone, rules just got tough and we did not get a break for the old shell delta inhabited.. I held from dmxp to dmxc to dead issue.. rodli to livak.. pro all the way.. just did not work out. Best of luck to any & all! Old Timer... aka Broke Old Timer! Peace