Happy New Year. And just to get the formalities out of the way, the Sisyphus Project is copyrighted 2021, just as it has been every year since it started in 2008.
I’m not an accountant, but I used to play one in real life. I was reminded of my past life in accountancy because the first baby born in Suffolk County NY in 2021 was born at Stony Brook University Hospital, and the baby’s father is an accountant. Of course, he and his wife are delighted with their new baby girl, but he did say he had hoped she would be born on New Year’s Eve, not right after midnight on New Year’s Day. Why? Because if she were born a couple of minutes earlier, she would have been an income tax deduction for 2020.