# If Vaping Gear\Juices got 95% taxes what would you do?



## Paulie

Hey all,

So it looks like they trying to enforce a 95% tax on Vaping gear and juices in the USA and i was talking to @Alex and what we would do if it happened 

What would you do?


----------



## Arthster

I would go the DIY rout. Technically speaking they cant put the same tax on juice and flavors as in the raw form its not ejuice. If they classify it the same then you will see a massive increase in food prices. 

Or do I have it wrong?


----------



## Paulie

Arthster said:


> I would go the DIY rout. Technically speaking they cant put the same tax on juice and flavors as in the raw form its not ejuice. If they classify it the same then you will see a massive increase in food prices.
> 
> Or do I have it wrong?




Yeah,I was thinking the same thing as do they tax nicotine based liquids, PG and VG. but it will be interesting to see.


----------



## rogue zombie

DIY for juice. 
For gear I would do what I sort of do now - buy only what I need. So 2 mods and 3 tanks sort of thing. 

At todays pricing, I hope to get a nice collection of tanks going.

Reactions: Like 1


----------



## Silver

95% tax on ready made juices would make it really bad for us. I assume juice manufacturers would be forced to make a bit less profit and take some of the pain and the price would go up by say about 50%. 

I think it would mean a lot of smaller juice manufacturers would just be forced to close down over the longer term and volume manufacture would be the way to go. 

Bad for us consumers as choice would reduce. 

I suppose it would also make DIY a lot more popular. 

I suppose it would only apply to ready made juices and nicotine. But PG and VG as well as flavour concentrates should escape this I hope.

Reactions: Agree 3


----------



## rogue zombie

You know though, if this goes through in the States, the premium juice makers will have to relook at their pricing.

Ive read plenty of time on US forums etc. where Americans say $27 for Five Pawns is still expensive. So even in their *strong* economy and a generally higher financial state of living, they consider $27 a lot of money for juice. So I think the premium juice makers would be screwed at $50.

There's no way in hell I'd pay R600 for 30ml. I don't even like spending R300.

Reactions: Agree 2 | Can relate 1


----------



## free3dom

Black Market Nicotine 
And this forum can be our DarkNet 

That level of taxation would be completely idiotic, but it is unfortunately what we've come to expect from modern governments. 

By the greedy, for the greedy

Reactions: Like 1 | Agree 4


----------



## Danny

Personally have gone the DIY route for juice already, would be looking at paying tax on nicotine and gear only then and Im starting to feel that I may not even need the nicotine at all. I dont see how they will do the taxation, a sin tax on nicotine seems achievable but on the other goods I cant see how they would regulate it. 

In my mind it really is how are the vendors going to respond to it, will they absorb the tax and lower their (often ridiculous) profit margins? Or will we as the consumers land up funding both vendor and government greed? At this point almost everyone in the industry in our country is breaking the law (I stand to be corrected) unless all the vendors selling liquids happen to be registered pharmacists. I think it will take quite a while for our government to get organised about all this and by that point they may be more interested in stealing farms than taxing the vape industry lol. Wow I am so optimistic this morning.


----------



## rogue zombie

free3dom said:


> Black Market Nicotine
> And this forum can be our DarkNet
> 
> That level of taxation would be completely idiotic, but it is unfortunately what we've come to expect from modern governments.
> 
> By the greedy, for the greedy



Ya but black market when you're a parent - massive pita. Imagine "uh honey, I'm in jail, for buying juice."

I hated in my "youth", buying... uh... pipe tobacco, looking out for cops and stuff. I don't put myself in situations like that, as a parent. Someone depends on me.

So while I say I would like to go black market, I really wouldn't.

Reactions: Like 2


----------



## kimbo

Juice = DIY
Gear = Reo = no worry

Reactions: Like 4 | Agree 2 | Winner 2


----------



## free3dom

r0gue z0mbie said:


> Ya but black market when you're a parent - massive pita. Imagine "uh honey, I'm in jail, for buying juice."
> 
> I hated in my "youth", buying... uh... pipe tobacco, looking out for cops and stuff. I don't put myself in situations like that, as a parent. Someone depends on me.
> 
> So while I say I would like to go black market, I really wouldn't.



The "pipe tobacco" you refer to was an illegal substance (i.e. not available to buy anywhere) so it was a completely different ballgame. This would be more like running a red light 

Problem with a black market is that due to the risk taken by the "supplier" the price would still be higher than what we pay now...so it would likely be a waste anyways (depending on the amount of taxation of course) 

Doubt anyone will ever go to jail for buying illegal nicotine...just a slap on the wrist and/or a fine most likely

Reactions: Like 2


----------



## Andre

kimbo said:


> Juice = DIY
> Gear = Reo = no worry


+1

Reactions: Like 1


----------



## rogue zombie

free3dom said:


> The "pipe tobacco" you refer to was an illegal substance (i.e. not available to buy anywhere) so it was a completely different ballgame. This would be more like running a red light



Oh yes of course. 
Black market it would be then \o/

But Ya, I can imagine how much nic would cost

Reactions: Like 1


----------



## johan

I'll find meself a Greek smuggler .

Reactions: Like 2 | Agree 1 | Funny 3


----------



## Alex

DIY all the way, I'm already enjoying it more than most of the ready mixed juices anyway.


Message sent via tapatalk

Reactions: Like 1 | Winner 1


----------



## rogue zombie

Alex said:


> DIY all the way, I'm already enjoying it more than most of the ready mixed juices anyway.
> 
> Message sent via tapatalk



I just ordered some DIY stuff. Going to have my first crack at it.

I really hope I get it down, so that my future vape budget can go to premium juice and gear, instead of needing to buy enough juice to get through the month... and the rest.

Reactions: Like 1


----------



## free3dom

r0gue z0mbie said:


> I just ordered some DIY stuff. Going to have my first crack at it.
> 
> I really hope I get it down, so that my future vape budget can go to premium juice and gear, instead of needing to buy enough juice to get through the month... and the rest.



Good luck with your DIY endeavor - it's been going great for me and I've saved a ton on juice, even though I'll never give up "the good stuff" completely 
Remember to check out the DIY noob thread...some great stuff there that will get you up and running in no time

Reactions: Thanks 1


----------



## Arthster

I can already imagine a night out in Rosebank. Hey bra how much for 36mg... 

Shhhhht bra that oke is under cover.

Reactions: Winner 1 | Funny 4


----------



## free3dom

Arthster said:


> I can already imagine a night out in Rosebank. Hey bra how much for 36mg...
> 
> Shhhhht bra that oke is under cover.



Hmmmm, I used to go to Rosebank quite frequently back in the day


----------



## Arthster

free3dom said:


> Hmmmm, I used to go to Rosebank quite frequently back in the day



Me to. I use to frequent the rooftop. I loved me some of "Dannie's Mushrooms"

Edit: Those where actually proper home grown mushrooms not the stuff that makes you look like... 

​

Reactions: Like 1 | Funny 1


----------



## free3dom

Arthster said:


> Me to. I use to frequent the rooftop. I loved me some of "Dannie's Mushrooms"





Buying "mushrooms" on a roof sounds like a really really really bad idea

Reactions: Funny 1


----------



## johan

I wonder if someone already _magically_ extracted from these innocent mushrooms and made an ejuice with 0 nic content?

PS. @Arthster there is one heck of a difference between Denny's and the one that you called Dannies

Reactions: Winner 2 | Funny 1


----------



## rogue zombie

free3dom said:


> Good luck with your DIY endeavor - it's been going great for me and I've saved a ton on juice, even though I'll never give up "the good stuff" completely
> Remember to check out the DIY noob thread...some great stuff there that will get you up and running in no time



Ye that thread inspired me. 
Thought about it often, but it all seemed a little daunting. And when I tried mixing up normal retail juices... well, I would end up ruining two juices


----------



## free3dom

r0gue z0mbie said:


> Ye that thread inspired me.
> Thought about it often, but it all seemed a little daunting. And when I tried mixing up normal retail juices... well, I would end up ruining two juices



Just start out with a single flavour (something you like already) and you really can't go wrong...too little flavour, just add more; too much flavour, just dilute it back down a bit. It's as simple as making Oros, just instead of water you use "PG/VG" 

I was just as apprehensive about it at first, thought there was no way...now it's like building a coil - just part of my new hobby

Reactions: Like 1 | Winner 1


----------



## free3dom

johan said:


> I wonder if someone already _magically_ extracted from these innocent mushrooms and made an ejuice with 0 nic content?



That was perfectly expressed, so clever 

I wonder about that too - but I'd like it in 24mg...for that all week buzz

Reactions: Funny 2


----------



## johan

free3dom said:


> That was perfectly expressed, so clever
> 
> I wonder about that too - but I'd like it in 24mg...for that all week buzz



 I think pure not a hybrid extract, you won't even need any nic.

Reactions: Funny 1


----------



## WHeunis

Silver said:


> 95% tax on ready made juices would make it really bad for us. I assume juice manufacturers would be forced to make a bit less profit and take some of the pain and the price would go up by say about 50%.
> 
> I think it would mean a lot of smaller juice manufacturers would just be forced to close down over the longer term and volume manufacture would be the way to go.
> 
> Bad for us consumers as choice would reduce.
> 
> I suppose it would also make DIY a lot more popular.
> 
> I suppose it would only apply to ready made juices and nicotine. But PG and VG as well as flavour concentrates should escape this I hope.



On your point of smaller vendors going out of business...
I would think that a smart(er) small vendor would sell his recipes, in a manner of speaking.
Instead of selling ready-made juice, they could for example, sell flavour bottles. The exact amounts of flavour(s) for that exact juice they used to sell.
Instructions on the bottle would include ratios/amounts of PG, VG, and Nic to mix with the flavouring mixture.

So, we would all buy our PG and VG at dischem, Nicotine from wherever, and flavour bottles from aforementioned vendors, to mix by instruction of the vendor.
Say, VM Monroe... you wouldnt buy caramel, banana, etc separately... you would buy a bottle Monroe flavouring. Same thing as it is now, just minus the base liquids.

Heck... an even smarter vendor would probably figure that selling all their liquids at 0 Nic would bypass such taxes, and we can just buy Nic from somewhere else to add to it.

I honestly do not see any feasible way for the government to tax any of the individual ingredients without SEVERELY ******* up about a million other businesses straight into bankrupcy...

Reactions: Like 1 | Agree 2 | Winner 1


----------



## Andre

WHeunis said:


> On your point of smaller vendors going out of business...
> I would think that a smart(er) small vendor would sell his recipes, in a manner of speaking.
> Instead of selling ready-made juice, they could for example, sell flavour bottles. The exact amounts of flavour(s) for that exact juice they used to sell.
> Instructions on the bottle would include ratios/amounts of PG, VG, and Nic to mix with the flavouring mixture.
> 
> So, we would all buy our PG and VG at dischem, Nicotine from wherever, and flavour bottles from aforementioned vendors, to mix by instruction of the vendor.
> Say, VM Monroe... you wouldnt buy caramel, banana, etc separately... you would buy a bottle Monroe flavouring. Same thing as it is now, just minus the base liquids.
> 
> Heck... an even smarter vendor would probably figure that selling all their liquids at 0 Nic would bypass such taxes, and we can just buy Nic from somewhere else to add to it.
> 
> I honestly do not see any feasible way for the government to tax any of the individual ingredients without SEVERELY ******* up about a million other businesses straight into bankrupcy...


Already happening in Australia. Retailers there only sell flavour bases and you import (for personal use for 3 months) your own nicotine to add.

Reactions: Like 3 | Agree 1


----------



## Arthster

To Be honest I think I might be at the point to give up nicotine completely. so it wouldn't be a major hassle. just a little grumpiness for a week or two but that about it. 

As long as I can get my Happy Holidays ill be good.

Reactions: Like 1


----------



## rogue zombie

Andre said:


> Already happening in Australia. Retailers there only sell flavour bases and you import (for personal use for 3 months) your own nicotine to add.



Interesting.

Poor Aussies though, they get screwed with everything. Videogames as well - ever so slightly too much (the kind that grown up gamers actually like) and they get banned or toned down.

Reactions: Agree 1


----------



## Arthster

r0gue z0mbie said:


> Interesting.
> 
> Poor Aussies though, they get screwed with everything. Videogames as well - ever so slightly too much (the kind that grown up gamers actually like) and they get banned or toned down.



And that is why I love Sunny South Africa. Our government can't give a dam about anything unless there is a quick buck to be made and involves there family members.

Reactions: Like 2 | Agree 1


----------



## Rotten_Bunny

Shit in my pants is what i would do !

Rotten Bunny.

Vape the Planet !

Reactions: Like 1 | Funny 1


----------



## Waheed

Alex said:


> DIY all the way, I'm already enjoying it more than most of the ready mixed juices anyway.
> 
> 
> Message sent via tapatalk


Hey @Alex and @free3dom is there a thread for DIY recipes?


----------



## free3dom

Waheed said:


> Hey @Alex and @free3dom is there a thread for DIY recipes?



Not on here, that I know of....but reddit has you covered

Reactions: Like 1 | Agree 1


----------



## Paulie

Great to see all the responses so far!

I definitely think this will be interesting to see how we all adapt to the future and what we might be witnessing is a complete 360 on the whole Vaping journey we all on! For now i will appreciate Vaping on some international juice as it may never taste so good after realising it may just go away.

Reactions: Like 2


----------



## rogue zombie

Waheed said:


> Hey @Alex and @free3dom is there a thread for DIY recipes?



I warn you though - researching recipes is a bit of a pain. You find something that sounds awesome, and then you find that you can get all the flavours.... but one locally. Can be a little of an annoying process


----------



## stevie g

It wouldn't bother me because all of my gear comes from China.


----------



## Paulie

Sprint said:


> It wouldn't bother me because all of my gear comes from China.


import taxes at 95% just might

Reactions: Agree 1


----------



## free3dom

paulph201 said:


> import taxes at 95% just might



And smuggling a bunch of pipe-bomb lookalikes might not be the best idea

Reactions: Like 2


----------



## stevie g

paulph201 said:


> import taxes at 95% just might


that's an America problem don't see how it will affect china --->SA


----------



## Paulie

Sprint said:


> that's an America problem don't see how it will affect china --->SA


If it hits USA we will be next so yeah it will

Reactions: Agree 1


----------



## free3dom

Sprint said:


> that's an America problem don't see how it will affect china --->SA



Unfortunately, the world generally follows suite with whatever happens in the USA, so this might happen here as well eventually


----------



## stevie g

I'm not so sure because China definitely does not follow American policies.


----------



## Paulie

Sprint said:


> I'm not so sure because China definitely does not follow American policies.


I don't think you getting my point here it has nothing todo with where u get the gear from but if USA apply heavy taxes sa will do the same probably and import taxes will be first .

Reactions: Agree 1


----------



## free3dom

Sprint said:


> I'm not so sure because China definitely does not follow American policies.



But SA does

Reactions: Agree 1


----------



## Arthster

free3dom said:


> That was perfectly expressed, so clever
> 
> I wonder about that too - but I'd like it in 24mg...for that all week buzz



Yeah, but what would call it if you OD on that one. Cant be silver... Actually seeing as shrooms are fungus you could call it miffed

Reactions: Funny 1


----------



## Arthster

paulph201 said:


> I don't think you getting my point here it has nothing todo with where u get the gear from but if USA apply heavy taxes sa will do the same probably and import taxes will be first .



Unfortunately that is true. we do follow the US market sentiment as well us tax policies fairly closely. If we would get nailed that hard I don't know, but if it does go through in the US we will start paying sin taxes here. We might also see much tighter regulation on the vendors. however, yes we are a growing community, but I don't think we are big enough for the government to really take us seriously.

EDIT:

The other thing to take into account us South Africans ***** to easy, at worst they can do is tax the same as tobacco and alcohol. Our economy is to weak to get nailed that hard. If anything we could even see that they try and ease up the importing of Chines products. The governments ongoing talks and discussions with becoming a trade partner with the Chinese is still to new. if they going to start hitting us hard on tax its going to damage this trade relations. Not as major as say cars or food but it will have an impact on electronics, That is something the SA government would not want to see happen. 

The SA government is very clever in terms of who they partner with. Give the Chinese a couple of more years and I believe that the Chinese will be inline to be the next world super power. The American government is not very keen on massive partnerships with the Chinese where we are basically turning into a Chinese colony. I don't believe with regards to tax we have anything to worry about for now.

Reactions: Like 1 | Agree 2


----------



## free3dom

Arthster said:


> Yeah, but what would call it if you OD on that one. Cant be silver... Actually seeing as shrooms are fungus you could call it miffed



It's called a "rainbow"

Reactions: Funny 1


----------



## free3dom

Arthster said:


> Unfortunately that is true. we do follow the US market sentiment as well us tax policies fairly closely. If we would get nailed that hard I don't know, but if it does go through in the US we will start paying sin taxes here. We might also see much tighter regulation on the vendors. however, yes we are a growing community, but I don't think we are big enough for the government to really take us seriously.
> 
> EDIT:
> 
> The other thing to take into account us South Africans ***** to easy, at worst they can do is tax the same as tobacco and alcohol. Our economy is to weak to get nailed that hard. If anything we could even see that they try and ease up the importing of Chines products. The governments ongoing talks and discussions with becoming a trade partner with the Chinese is still to new. if they going to start hitting us hard on tax its going to damage this trade relations. Not as major as say cars or food but it will have an impact on electronics, That is something the SA government would not want to see happen.
> 
> The SA government is very clever in terms of who they partner with. Give the Chinese a couple of more years and I believe that the Chinese will be inline to be the next world super power. The American government is not very keen on massive partnerships with the Chinese where we are basically turning into a Chinese colony. I don't believe with regards to tax we have anything to worry about for now.



Some very insightful stuff here bud. I think we will feel it but as you say, maybe not as much as the US. It will still definitely change things though - just by how much is still a bit uncertain right now 

PS: I think that's the first time I've ever seen the words "clever" and "SA government" in the same sentence without it including a lot of "not"s

Reactions: Funny 2


----------



## Arthster

free3dom said:


> Some very insightful stuff here bud. I think we will feel it but as you say, maybe not as much as the US. It will still definitely change things though - just by how much is still a bit uncertain right now
> 
> PS: I think that's the first time I've ever seen the words "clever" and "SA government" in the same sentence without it including a lot of "not"s



From working in the Financial industry myself, I have actually seen a couple of times that the SA government had there moments. An example was the recession. Between Trevor and Tito, they actually saved us from getting hit really hard by it. They implemented the Credit act and managed to save up some money in the national coffer and really softened the blow for us in a big way.

Reactions: Like 1


----------



## free3dom

Arthster said:


> From working in the Financial industry myself, I have actually seen a couple of times that the SA government had there moments. An example was the recession. Between Trevor and Tito, they actually saved us from getting hit really hard by it. They implemented the Credit act and managed to save up some money in the national coffer and really softened the blow for us in a big way.



That's good to know...it's what I hate about the media, they always slam everyone who does anything wrong, but those who do right never get any praise 

It's like the airline pilot who said...."You land 1000 planes perfectly, but then do a single crash landing and it's all they ever talk about"

Reactions: Agree 1


----------



## Arthster

That is very true, the South African media does not to put the good stuff in the media, but then again good news doesn't sell. We all want reasons to be depressed... 

But to get back on track. I do believe that we vapors will get sin taxed on the juice. I don't think hardware as yet appart from VAT which we pay already. 

But tax on juice is also a grey area. How will they implement sin tax on 0mg juice which is effectively food. I really don't think we have any reason to worry for the next 2 to 4 years.

Reactions: Agree 1


----------



## free3dom

Arthster said:


> That is very true, the South African media does not to put the good stuff in the media, but then again good news doesn't sell. We all want reasons to be depressed...
> 
> But to get back on track. I do believe that we vapors will get sin taxed on the juice. I don't think hardware as yet appart from VAT which we pay already.
> 
> But tax on juice is also a grey area. How will they implement sin tax on 0mg juice which is effectively food. I really don't think we have any reason to worry for the next 2 to 4 years.



Totally agree, and let's just hope that in this time-frame the other countries come to their bloody senses and stops this insanity - not holding my breath though

Reactions: Agree 1


----------



## Arthster

free3dom said:


> Totally agree, and let's just hope that in this time-frame the other countries come to their bloody senses and stops this insanity - not holding my breath though



Lets hope. but then again the UK is starting to come around slowly, and the US tends to follow them so lets see what happens.


----------



## free3dom

Arthster said:


> Lets hope. but then again the UK is starting to come around slowly, and the US tends to follow them so lets see what happens.



I think vapers will defeat them with love and understanding...we are the second incarnation of "hippies" 

Make clouds not regulations

Reactions: Agree 1 | Funny 1


----------



## Arthster

free3dom said:


> I think vapers will defeat them with love and understanding...we are the second incarnation of "hippies"
> 
> Make clouds not regulations



Right on man

Reactions: Like 1


----------



## Genosmate

If its just the USA then I'd simply buy from Europe.


----------



## free3dom

Genosmate said:


> If its just the USA then I'd simply buy from Europe.



I think the concern here is not that other countries are getting high taxes, but that these taxes will eventually be implemented here as well. In that case it does not matter where you get it from as the tax will be paid when it arrives here

Reactions: Agree 1


----------



## Genosmate

free3dom said:


> I think the concern here is not that other countries are getting high taxes, but that these taxes will eventually be implemented here as well. In that case it does not matter where you get it from as the tax will be paid when it arrives here


Completely understood,but the 95% tax referred to is something which is being considered in Washington and they've voted on it before and thrown it out.I believe only two US states currently apply a tax on vaping related products so theres plenty more to buy from.I would think its more likely we get some sort of higher taxation across SA before its widespread in the USA given the lawmakers we have here.

Reactions: Like 1


----------



## capetocuba

We would have to import nicotine from China ...

Reactions: Funny 1


----------



## free3dom

Genosmate said:


> Completely understood,but the 95% tax referred to is something which is being considered in Washington and they've voted on it before and thrown it out.I believe only two US states currently apply a tax on vaping related products so theres plenty more to buy from.I would think its more likely we get some sort of higher taxation across SA before its widespread in the USA given the lawmakers we have here.



Absolutely, there is nothing definite as of now. The point of this thread was just "what if this 95% tax is applied here"...what would you do? And in that case it wouldn't matter where you buy from

Reactions: Agree 1


----------



## free3dom

capetocuba said:


> We would have to import nicotine from China ...



Neekoteen...I'd rather switch to 0mg

Reactions: Funny 2


----------



## Cat

If USA does it, these maders will do it too.



Arthster said:


> ...I do believe that we vapors will get sin taxed on the juice. I don't think hardware as yet appart from VAT which we pay already.
> 
> But tax on juice is also a grey area. How will they implement sin tax on 0mg juice which is effectively food. I really don't think we have any reason to worry for the next 2 to 4 years.



Yes, they can't resist "sin tax" on the liquid. The distinction between tobacco and nicotine is...beyond their scope and nicotine is a controlled substance anyway. (if i understand it correctly.) 0mg...helps, maybe, because it sort of confuses the matter.
Horrible thought - current legislation (which is the more hardcore interpretation of the WHO "guidelines"/whatever, typical of SA govt.) is that tobacco products may not be sold using the postal services etc. Not so in USA.

The hardware, there is import duty on "electronic goods", that's why the nice Chinese sellers word it differently.


----------



## jtgrey

I am so glad that there is a place called China .......

As long as there is a demand they will supply !


----------



## WHeunis

jtgrey said:


> I am so glad that there is a place called China .......
> 
> As long as there is a demand they will supply !



You fellas are definitely missing the point, and subsequently, the problem.
If SA applies any tax to our goods, *it doesnt matter who you buy from or where they are.
The tax will be applied the moment that parcel enters our borders (Customs).*

Reactions: Agree 2


----------



## jtgrey

WHeunis said:


> You fellas are definitely missing the point, and subsequently, the problem.
> If SA applies any tax to our goods, *it doesnt matter who you buy from or where they are.
> The tax will be applied the moment that parcel enters our borders (Customs).*


@WHeunis not if you have family or friends staying there .


----------



## ashTZA

I'll smoke weed instead.

Reactions: Creative 1


----------



## WHeunis

jtgrey said:


> @WHeunis not if you have family or friends staying there .



You and your friends/family are welcome to risk jail time for smuggling and/or tax evasion, as it your right to do whatever you think is necessary.
Personally, I dont think that sounds very much worth it...

Reactions: Like 1


----------



## jtgrey

WHeunis said:


> You and your friends/family are welcome to risk jail time for smuggling and/or tax evasion, as it your right to do whatever you think is necessary.
> Personally, I dont think that sounds very much worth it...


@WHeunis bro if you buy i divice like an ipod from china and bring it back with you then it is not smuggling like you call it . To bring in non legal items over the border is smuggling . I use to work for border control . You would not be able to bring nic because it is a regualated substance but if you buy a mod and bring it in it would be just fine . But just imagine what a mod would cost you with plane ticket and all.


----------

