I think the amount should be sizeable & I just wanted to make sure I am doing this right. He should be ready to open in a month, and with the decrease in revenues from 4th qtr 2020 compared to 4 qtr 2019 he would qualify for the ERC in the 4th qtr and that would carry into the 1st qtr 2021 when he is open again. He has been paying his employees even though the business has been closed - so I would really like to be able to do this - but I just wanted to make sure because as I said - the numbers are fairly large figures (average profit, average sales, average payroll) I don't want to do something & he has to pay it back later if I was supposed to accrue it.