My last guess may have been a miscalculation.  I divided the total TLCF by the number of Edig shares to come up with 12-13 cents.  This attempt may be closer.  35% federal tax bracket times $27 million=$9.45 million and 10% state tax times $10 million=$1 million for a total tax savings of $10.45 million.  However, if the acquirer paid $10.45 million for the TLCF then they would have no benefit.  So if, hypothetically they paid $5.225 million for the tax break, that then divided by the number of outstanding Edig shares would be about 1.78 cents per share.  Not positive this is figured right, but it was fun thinking about it.  Also stands to reason that if the tax loss alone was worth 12-13 cents per share we would not be at 3.6 cents.  IMO we need to sell the patents for a nice figure, whatever that may be.