Aside from arci looking more stuff up on the Internet about business profit, there are more vehicles than the 3 of 5 years and what redietz said but I'm not an expert and it's been 4 years so I cannot expand. I know you're stuck on a profit is a profit and a loss is a loss. That's the simple approach. We filed as married and included many items that affected the overall filings. But our tax liability was very low each year we filed this way.