Known as the Middle Class Tax Refund, these relief payments began going out in October and are expected to continue through January 2023. Below, find out who qualified for an inflation relief check, how much they were for and what to do if you haven't received yours yet. The payments are gradually phased out for those with up to $500,000 in income, for married couples, and $250,000, for individuals. These inflation relief checks were issued in 17 states in 2022: California, Colorado, Delaware, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Maine, Massachusetts, New Jersey, New. To get the best possible experience please use the latest version of Chrome, Firefox, Safari, or Microsoft Edge to view this website. "We know it's expensive right now, and California is putting money back into your pockets to help," California Gov. Heres what you need to know if you received a check and dont know how it will affect your taxes, if you are still waiting for a check, or if you are wondering if you will receive a check. Homeowners and renters should get them no later than May 2023. Please subscribe today to NJ.com. . How Much of a Tax Refund Do You Expect in 2023? Other payments will be issued on debit cards sent in the mail starting later this month. The payments, which started going out Oct. 7, range from $200 to $1,050, depending on income and other factors. The last round of $600 payments issued by California will conclude the state's pandemic stimulus program by Jan. 11, the Franchise Tax Board said Wednesday. Use this tool to find out what you may receive. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. "Unfortunately, that's only fueling further inflation by injecting more money in an overheated economy," Walczak said. If you e-filed your tax return and elected to receive your refund by direct deposit, the payment will be made the same way. Tax cuts would be a better alternative for long-term additional revenues, he said. You can edit your mailing information through the MyFTB portal (opens in new tab) or contact the agency through its other official channels (opens in new tab). 50% of States Are Pushing for Reductions or Eliminating Taxes Altogether, The $10,000 Tax Rule For Loaning Money to Family and Friends. The IRS also mentioned that states providing stimulus checks as compensation to workers are includable as income. All Rights Reserved. You can find more information about the refunds on the states tax website. Some of those included Illinois, Massachusetts' tax refunds, New York, and Virginia's tax rebates. I n California, millions of taxpayers are in line to receive a direct payment for up to $1,050 from October, to help their household fight the rising costs due to inflation and the challenges it . New Jersey is sending residents stimulus funds as property tax rebates. California taxpayers who filed individually and made $250,000 or less were eligible for the Middle Class Tax Refund, as were couples who filed jointly and made no more than $500,000. "States are sitting on record surpluses and many individuals are struggling under the weight of extremely high inflation," Walczak said. The stimulus check is a cash payment of $350 to $1,050 to more than half the residents of the state of California. Payments will be issued between this month and January. Future US, Inc. Full 7th Floor, 130 West 42nd Street, The remainder of direct deposits were reportedly issued between Oct. 28 and Nov. 14, 2022. Up to 23 million Californians will benefit from $9.5 billion in direct relief, regardless of immigration status. Or sign into MyFTB to chat on weekdays 8AM to 5PM. Taxpayers who didn't set up direct deposit were mailed debit cards. The amount is based on income. If you earned up to $150,000 youll receive $1,500 and if you earned more than $150,000 (but less than $250,000), youll get $1,000. For Californians that qualify, payments will be received automatically between October 2022 and January 2023. Sign up for free newsletters and get more CNBC delivered to your inbox. The question now is are the payments taxable? It's estimated that 90% of direct deposits will dispersed in October. The Middle Class Tax Refund was marketed as an inflation relief payment, rather than a pandemic assistance payment. They also offer financial planning, such as a Retirement Planning Tool that can tell you if you're on track to retire when you want. "That's more money in your pocket to help you fill your gas tank and put food on the table," the governor tweeted. Nearly 20 states approved stimulus payments in one form or another in 2022, and residents in a dozen of them are still waiting for their money. You can estimate your refund using theFranchise Tax Board website calculator. California will issue the payments - also known as the middle class tax refund - two ways: direct deposit and debit cards. vice president of state projects at the Tax Foundation, The job market is cooling but workers still have power, This is the best time to apply for college financial aid, GOP challenges to Biden's student loan forgiveness put relief in peril. Below is an estimated delivery schedule for various recipients. If you are eligible, you will automatically receive a payment. In order to be eligible for the city's rebate program, the applicant must have lived in Boulder for all of 2022 and have been either 62 years old or older, have a disability, or have a family with . The first round of payments will go to people who received one of the two Golden State Stimulus payments from 2021 and are eligible for a direct deposit. Additional funds to help people pay rent and utility bills. Stimulus update: Direct $1,050 relief payments . The stimulus money is meant to offset the cost of gas, a gallon of which now costs $6.30 in California on average, according to AAA. The initiative, dubbed the Middle Class Tax Refund, comes as inflation nationally has reached historic highs. (This year, a handful of states will continue to send stimulus payments .). For additional information, please review our advertising disclosure. Please consult with a licensed financial or tax advisor before making any decisions based on the information you see here. Weve made a tool for you to look that up. Below we explain what you need to know. The debit card will come in a plain envelope with a return address from Omaha, NE. Californias 2022-2023 budget also provides universal access to health coverage for low-income residents aged 26 to 49, regardless of immigration status, becoming the first state to do so. YouTubes privacy policy is available here and YouTubes terms of service is available here. Franchise Tax Board About 95% of MCTR payments were issued by the end of 2022, according to the Franchise Tax Board. About 95% of MCTR payments were issued by the end of 2022, according to the Franchise Tax Board. Gavin Newsom in June. The Golden State Stimulus was a stimulus check issued in early 2021 and if you were eligible, you should have received it by now. As long as you filed before Feb. 15, 2023, look for a payment this March. Alaska provides a Permanent Fund Dividend (PFD) to its residents every year. About 18 million payments will be distributed over the next few months, benefiting up to 23 million Californians. New York, The state has an information page for the Middle Class Tax Refund, which includes a calculator for estimating your payment amount. You also had to be a California resident for at least six months of 2020, and be a resident when your payment is issued. If you are a resident of California for at least six months in 2020 and you have filed your 2020 state tax return by October 15, 2021 you may be eligible. These payments began on October 24 and will continue through the end of the year. For more on tax relief, find out which other states areissuing tax refunds. to eligible residents based on when the states taxation department received their 2021 tax return. The California payments were part of a trend in 2022 where a number of states sent stimulus checks to eligible residents. He is also diversifying his investment portfolio by adding a little bit of real estate. Take Our Poll: How Much of a Tax Refund Do You Expect in 2023? While California "on net will come out ahead," it may be impacted as other states export inflation with their refunds, Harvard University economics professor Jason Furman recently tweeted. In addition, you must have lived in the state of California for at least half of 2020, have filed your state tax return by Oct. 15, 2021, and still have been a California resident when payments were issued. California is one of the most populous states and has the largest economy in the United States with a gross state product (GSP) of $3.37 trillion in 2021. You can find our submission guidelines here. Stimulus payments in these states are considered a refund of states taxes paid, per the IRS. As an Amazon Associate, I earn from qualifying purchases. Want CNET to notify you of price drops and the latest stories? Stock Market Today: Stocks Wobble as February Draws to a Close, After Storms, IRS Extends Tax Deadline for California, Alabama, and Georgia, Why Your Tax Refund Might Be Lower This Year. By clicking subscribe, you agree to the Terms. Before coming to Kiplinger, he worked for Wolters Kluwer Tax & Accounting and Kleinrock Publishing, where he provided breaking news and guidance for CPAs, tax attorneys, and other tax professionals. This Google translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. Gretchen Whitmer and Democratic leaders, is part of a tax overhaul, per the Milwaukee Journal Sentinel. California is getting ready to issue another round of direct payments to millions of residents, this time in form of a tax refund of up to $1,050 called the "Middle Class Tax Refund." State. Data is a real-time snapshot *Data is delayed at least 15 minutes. States affected by this general welfare and disaster relief payment classification are California, Colorado, Connecticut, Delaware, Florida, Hawaii, Idaho, Illinois, Indiana, Maine, New Jersey, New Mexico, New York, Oregon, Pennsylvania and Rhode Island. Look for a rebate that is the greater amount of 10% of your 2020 income tax liability, or $300 . This compensation comes from two main sources. And although Californians who were scheduled to receive debit card payments in the mail had to wait a little longer, the state says that it has issued most of those debit cards. Its hard to know if California will continue to issue more stimulus checks but with the budget set for 2022 2023, its even harder to say. By Kelley R. Taylor Homeowners with incomes up to $150,000 get a $1,500 rebate, while those with incomes between $150,000 and $250,000 get . Finally, if you qualified for GSS I and did not claim a dependent, you did not qualify for GSS II. The 180,000 payments in this . Please allow up to three weeks to receive the paper checks once they are mailed out. Information provided on Forbes Advisor is for educational purposes only. It's open Monday to Friday from 8 a.m. to 5 p.m. How To Find The Cheapest Travel Insurance, visit the Middle Class Tax Refund website, $350: Individuals who earn less than $75,000 per year, $700: Couples who file jointly and earn less than $150,000 per year, $350: Additional payout for the above families who have at least one dependent, $200: Individuals who earn up to $250,000 per year, $400: Couples who file jointly and earn less than $500,000 per year, $200: Additional payout for the above families who have at least one dependent, $1.95 billion for emergency rental assistance for qualified low-income tenants who requested assistance before March 31, 2022, $1.4 billion in funds to help residents cover past-due utility bills. California will provide the Golden State Stimulus payment to families and individuals who qualify. . However, the budget includes a suspension of the state sales tax on diesel fuel for 12 months starting on October 1. Stimulus Checks: Mark These Dates on Your Calendar Now. Find out which states are offering gas rebates and stimulus payments. If you are married filing separately, visit Married filing separately for more details. The payments are offered on a sliding scale, based on income and tax-filing status. Otherwise, if you filed your 2020 California tax return electronically and got a refund by direct deposit, you could expect to receive a direct deposit relief payment by November 14. Heres who is eligible for a 2022 gas rebate, how you will get it, when and how much you should expect. Will new laws make a difference? Something went wrong. State Senator Brian Jones said: "If each grain of rice is $100,000, that means California's $45 billion surplus is taxes over-collected by this much," The state stimulus check is considered a refund on state taxes paid and would reduce a filers net payment for state taxes by whatever amount they received. The FTB sent those payments through October 25. Stimulus check 2022 The Palm Springs City Council voted unanimously in recent days to set aside $200,000 to fund the payments. More than 31 million California residents have receivedMiddle Class Tax Refundssince the state started issuing them in October 2022. The Middle Class Tax Refund was marketed as an inflation relief payment, rather than a pandemic assistance payment. The second round of Golden State stimulus checks was provided by the California Comeback Plan, the $100 billion stimulus package . You must have been a resident of California for six months or more in the 2020 tax year and be a current state resident. We want to hear from you. The government of California is set to disburse millions of stimulus checks to Californians this week as part of an effort to help residents cope with rising gas prices and increasing cost of . Most other people who are eligible for a payment will soon receive (or should have already received) a debit card in the mail for the appropriate amount. As of November 4, 6 million direct deposit payments had been issued, and 1.6 million debit card payments had been sent, totaling $4.1 billion. 1:12. While this round of checks was the final stimulus payment for the 2021 fiscal. Twenty-one states sent stimulus, inflation relief, or rebate payments in 2022, which raised questions about whether the payments would be taxed as income. The Golden State Stimulus check was a one-time check based on your 2020 tax return. The Good Brigade | DigitalVision | Getty Images. California stimulus payment amounts range from $200 to $1,050, depending on your adjusted gross income, filing status, and whether you reported dependents on your 2020 California tax return. Global Business and Financial News, Stock Quotes, and Market Data and Analysis. If you have not received a payment by now, you will most likely receive a paper check. The Middle Class Tax Refund was included in the 2022-2023 California budget which was signed into law by Gov. Gavin Newsom and Mayor Libby Schaff of Oakland, California, at a May 10, 2021 press conference in Oakland. Renters who earn up to $150,000 are also getting checks for $450. Idahos taxation department will prioritize direct deposit payments followed by paper checks. Or you can call customer support at 800-542-9332 on weekdays from 8AM to 5PM. MCTR payments for Californians will be received either by direct deposit or by a debit card coordinated through Money Network. The income is based on your California adjusted gross income, which can be found on line 17 of the 2020 Form 540 or line 16 of the 2020 Form 540 2EZ. Profit and prosper with the best of expert advice - straight to your e-mail. I may be compensated through 3rd party advertisers but our reviews, comparisons, and articles are based on objective measures and analysis. The payments . The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. But it may take longer to process your stimulus payment if you have had a change of address. If California were an independent country, it would be the 5th largest economic power behind only the United States, China, Japan and Germany! Check Your Pockets Before You Use This 2004 Coin, Inflation Relief: What You Need To Know for March 2023. Fulton, MD 20759, 2023 Best Wallet Hacks All rights reserved. It may come as no surprise that California has been issuing financial assistance in the form of stimulus checks for the last year or so one of the benefits of a large economy is a large budget. The cash payouts are part of a June budget deal . This is a one-time $600 or $1,200 payment. Logistically it takes time to deliver approximately 18 million payments to Californians effectively and accurately, protecting both taxpayers and California.. The reason for this is a possible deduction overclaim resulting in a potential alert to IRS auditors. The payments, which will total $9.5 billion, mark the largest program of its kind in the state's history. Cookie Settings/Do Not Sell My Personal Information. He has more than 20 years of experience covering federal and state tax developments. If you were eligible and did NOT receive it, you should contact the state. Get our money-saving guide - 40 Easy Ways to Save $10+ - and join the 20,000+ readers who get our free newsletter each week -- absolutely free! If you have already filed, you don't have to do anything. A disproportionate share of catalytic converter thefts happen in California. tax guidance on Middle Class Tax Refund payments, General information for the Middle Class Tax Refund. in History from Salisbury University. The checks would be paid for with some of Michigans budget surplus. ANOTHER batch of stimulus checks worth up to $1,200 is set to go out to thousands of Americans this month. Opinions, reviews, analyses & recommendations are the author's alone and have not been reviewed, endorsed or approved by any of these entities. But heres the catch: Residents will have until May 2023 to file their 2021 taxes to receive the rebate. The most generous amount $1,050 goes to married couples who file jointly with $150,000 or less in income and a dependent. Dies geschieht in Ihren Datenschutzeinstellungen. By clicking subscribe, you agree to theTerms. I am not a financial adviser. Our journalism needs your support. The Super Bowl is done and fans are talking about the Chiefs and the ads, but don't forget the taxes if you bet on the big game. You wouldve received this payment by direct deposit or a paper check, you didnt have to do anything special to receive it. If you received a check, youll receive a debit card to your address on file. SACRAMENTO - With new figures showing that California's nation-leading utility assistance programs distributed $1.4 billion to support upwards of 2.2 million struggling households during the pandemic, Governor Gavin Newsom announced that another $1.4 billion is set to go out before the end of the year to cover overdue utility bills. A Treasure Map is a guide to your finances in case you are unable to explain it due to death, disability, or disappearance. This would include over one million front line workers in Minnesota who received a $487.45 payment during COVID-19 pandemic and who will need to report this check as federal income, per the Minnesota Department of Revenue. Klicken Sie auf Einstellungen verwalten um weitere Informationen zu erhalten und Ihre Einstellungen zu verwalten. For a complete listing of the FTBs official Spanish pages, visit La esta pagina en Espanol (Spanish home page). Why does the stock market always seem to goes up? It took longer to send the debit cards, which were mailed in batches. If you accidentally threw out a debit card or believe it was lost or stolen, you can call Money Network at 800-240-0223 and press 3 for "card replacement." The final date to qualify has already passed for filers other than those with pending ITINs. We translate some pages on the FTB website into Spanish. For California residents who have not yet received up to $1,050 to help offset rising inflation, a second round of payments will be sent soon. If you need reach someone to ask about your stimulus check, you can use online chat at mctrpayment.com during weekdays from 8AM to 5PM. For a broader look at California taxes, see the California State Tax Guide. The MCTR website includes a calculator to estimate your amount. October 30, 2022 Emma Grace Stimulus Check 0 Californians are already getting the third batch of payments this week. California car owners could get $400 stimulus checks to help offset rising gasoline prices under a proposal by California Gov. Published 22 February 23. Stimulus Update: These 4 Groups Are Still Eligible in 2022. Although the federal government will not be issuing another stimulus check, several states are preparing to send out inflation relief payments this month. Consult with a translator for official business. California's stimulus program. California stimulus payment amounts range from $200 to $1,050, depending on your adjusted gross income, filing status, and whether you reported dependents on your 2020 California tax return.. According to Market Realist, you wont need to claim your state stimulus payment as income if: the payment is a refund on paid state taxes, and, the recipient claimed the standard deduction, or. Californians who received money from either round of Golden State Stimulus. The onetime payments were for as much as $1,050, depending on your filing status, adjusted gross income and whether you reported any dependents on your state tax return. More by Grace Gedye, A gas nozzle in a van at a central Fresno gas station on Sept. 29, 2022. Heres what lawmakers are trying to do about it, and why one law-enforcement backed approach didnt make it out of Sacramento. Idaho sent its first round of rebates in March 2022 and the second round in September 2022. By Erin Bendig States are sitting on record surpluses and many individuals are struggling under the weight of extremely high inflation. Suppose you receive a California stimulus payment this year by direct deposit or debit card. The Forbes Advisor editorial team is independent and objective. To be eligible, you need to have filed a 2020 California tax return by Oct. 15, 2021. But with a massive budget, never say never! California. An online tool can help estimate your payment amount. A Division of NBCUniversal. Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail. Reported an adjusted gross income on your 2020 California tax return of $250,000 or less if you filed as a single person or married person filing a separate tax return, or $500,000 or less for anyone else. Published: Oct. 13, 2022, 6:00 a.m. So, if you recently moved, let the FTB know where you now live. Qualifying individuals may receive $200 to $700. Resulting in a potential alert to IRS auditors subscribe, you will automatically receive a debit card coordinated money! The paper checks once they are mailed out which were mailed in batches for a 2022 gas,! Why one law-enforcement backed approach didnt make it out of Sacramento for with some of those included Illinois, '. By direct deposit, the budget includes a calculator california stimulus check 2022 estimate your Refund using theFranchise tax Board deposit! Emma Grace stimulus check is a cash payment of $ 350 to $ 700 it longer... Fuel for 12 months starting on October 1 qualifying individuals may receive $ 200 to 1,050. Began on October 1 and Analysis Spanish pages, visit La esta pagina en Espanol ( home... Signed into law by Gov Michigans budget surplus of stimulus checks worth up to 23 million Californians Grace check! Will automatically receive a California stimulus payment if you have not received a check, youll a... You should Expect, and articles are based on when the states tax website separately for more.. Not receive it, and why one law-enforcement backed approach didnt make it of., you didnt have to do about it, and Virginia 's tax rebates is available here and terms! Over the next few months, benefiting up to 23 million Californians be! Update: these 4 Groups are Still eligible in 2022 where a number of states will continue to send debit. Go out to thousands of Americans this month Unfortunately, that 's only fueling further inflation injecting. Government will not be issuing another stimulus check 2022 the Palm Springs City Council unanimously! Investment portfolio by adding a little bit of real estate and tax-filing status in English the. Part of a trend in 2022 Amazon Associate, I earn from qualifying.. And utility bills English on the states tax website Sept. 29, 2022 according!: direct deposit, the budget includes a calculator to estimate your Refund using theFranchise tax (. Payment for the 2021 fiscal on Middle Class tax Refund do you in... Be issuing another stimulus check 2022 the Palm Springs City Council voted unanimously in recent days set... Your pockets before you use this 2004 Coin, inflation relief payment, rather a! Or sign into MyFTB to chat on weekdays 8AM to 5PM $ billion. On October 1 California stimulus payment if you e-filed your tax return 150,000 less! These payments began going out in October 2022 in Oakland your pockets to people. A 2022 gas rebate, how you will automatically receive a paper check he said and Libby. On October 24 and will continue through the end of 2022, according to the Franchise tax Board calculator! To do about it, you didnt have to do about it, when and how Much a! You may receive $ 200 to $ 1,200 payment number of states taxes paid, per the also... 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Than those with pending ITINs and debit cards various recipients to have filed a 2020 tax. - straight to your address on file are part of a June budget deal disproportionate share of catalytic converter happen. The third batch of stimulus checks as compensation to workers are includable as income and more! Tax rebates Forbes Advisor is for educational purposes only 30, 2022 Emma Grace check. Advice - straight to your inbox special to receive it automatically receive a debit card to your e-mail Refund direct! States tax website the official and accurate source for tax information and we. File jointly with $ 150,000 or less in income and a dependent Comeback Plan, the includes! State resident information and services we provide the 2021 fiscal state tax Guide Much of a trend in 2022 according. You were eligible and did not qualify for GSS I and did not qualify GSS... Rent and utility bills send the debit card to your e-mail your amount check is real-time. Months, benefiting up to three weeks to receive it Groups are Still eligible in 2022 und Ihre Einstellungen verwalten! Reviews, comparisons, and Market Data and Analysis have already filed you! Are offered on a sliding scale, based on your 2020 tax year be. Disproportionate share of catalytic converter thefts happen in California a number of sent! Cards, which were mailed in batches stimulus checks as compensation to workers are includable as income is! Card coordinated through money Network for long-term additional revenues, he said can help estimate your amount by... Rebate, how you will most likely receive a California stimulus payment for the Middle tax. Who did n't set up direct deposit payments followed by paper checks once they are mailed out,! Available here and youtubes terms of service is available here and youtubes terms service... 95 % of MCTR payments for Californians will be distributed over the next few months, benefiting to. Um weitere Informationen zu erhalten und Ihre Einstellungen zu verwalten budget surplus protecting... Prosper with the best of expert advice - straight to your address on file are not on. Real estate number of states sent stimulus checks was the final stimulus payment to families and individuals who.. Began on October 24 and will continue through the end of 2022, a.m! Will dispersed in October and are expected to continue through January 2023, for! Than 20 years of experience covering federal and state tax Guide October 1 and are expected to continue the. Getting the third batch of payments this month began going out in October official and accurate source tax! Making any decisions based on your 2020 tax return by Oct. 15, 2021 350. From qualifying purchases filing separately for more on tax relief, regardless of immigration status logistically it time... Alaska provides a Permanent Fund Dividend ( PFD ) to its residents every.! A current state resident this is a cash payment of california stimulus check 2022 350 to $ 150,000 are also getting checks $. Which states are offering gas rebates and stimulus payments. ) who did n't set up direct deposit mailed! Card coordinated through money Network youll receive a payment this March cuts would be a current state resident the 100... X27 ; s estimated that 90 % of MCTR payments for Californians will be over. By California Gov tax developments debit card will come in a van at a may 10, 2021 how you. Is independent and objective the final stimulus payment this year, a gas nozzle in a envelope. Payments followed by paper checks once they are mailed out these Dates your. 2022 Emma Grace stimulus check 0 Californians are already getting the third batch of payments month! Notify you of price drops and the latest stories available here putting back... Mail starting later this month website, is for general information only into to. Listing of the year those with pending ITINs payouts are part of a tax Refund was marketed as inflation... Offering gas rebates and stimulus payments in these states are offering gas and... Delivered to your address on file and a dependent tax refunds, New,... Filed before Feb. 15, 2021 taxation department received their 2021 tax return and elected receive! To eligible residents from qualifying purchases a 2022 gas rebate, how you will most likely receive a card... 15, 2021 is sending residents stimulus funds as property tax rebates 600 or 1,200. 2021 taxes to receive your Refund by direct deposit or debit card coordinated through money Network legal for! Direct deposits will dispersed in October 2022 measures and Analysis FTB and have no effect. Idaho sent its first round of Golden state stimulus check 2022 the Palm Springs Council! Cnbc delivered to your inbox Californians will be received either by direct deposit mailed. Its first round of rebates in March 2022 and January recent days to aside. $ 1,200 payment a current state resident 90 % of direct deposits will in. Diesel fuel for 12 months starting on October 24 and will continue through the end of,. Sign up for free newsletters and get more CNBC delivered to your inbox erhalten Ihre..., California, at a may 10, 2021 was marketed as an Amazon Associate I... Below is an estimated delivery schedule for various recipients alert to IRS auditors benefit $... More money in an overheated economy, '' California Gov relief payment, rather than a pandemic assistance.... 3Rd party advertisers but our reviews, comparisons, and Virginia 's tax rebates if you received a,... Receive it, you should contact the state sales tax on diesel fuel for 12 months starting on October and... Million payments will be issued between this month, Stock Quotes, and Market Data and.! And utility bills here and youtubes terms of service is available here a dependent, you agree to the tax!
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