How to Value a Smart Asset Lead

For every dollar I put in in the smart asset leads that dollar is deductible on my tax return. Most times are consulting fees like single digits like single high digits maybe 878%. So I got a I got a break there. The rest of the deal is pretty much minus like a small restrictive covenants thing like for 8,000 the rest of it is all this goodwill. It gets amortized over 15 years. That's a IRS rule that gets applied to really any business that's trying to amortize goodwill.