Ideal scam candidate, just get an accountant to audit it and sell it. I recall the Canadian SRTC frauds of the 90's, get an audit and sell it to an oil company paying 55% taxes, the usual rate was 28% of face, and the tax men were stopped by the audit and could not reverse the deduction so they had to chase the SRTC origonator - he also had an accountant. Billions were save/made - it was the wild west of SRTC fraud. SRTC = Scientific Research Tax Credits = they could be sold to heavily taxed oil companies by research companies that made no profits in Canada