3% upfront fee is 19 mil plus 6 mil the first year in net interest income is 25 mil so maybe we are values at 3c instear of 4c. This does not take into account the business already closed or any future business for the remaining 9 months of fiscal 08. Also does not take into account buyback, which I personally am not counting on (that would be a huge plus). My numbers are probably wrong, but I tend to err on the low side.