And yes, @Joe Splitrock this is what puzzles me.  

That will satisfy the ground requirement.I was a bit puzzled by your comments about seeing 60VAC on your tester.

As you know, inventory in this business is short term so estate planning is a tiny tiny piece of the puzzle as with short term assets any step up basis would more than likely be evaporated with the extra time needed to liquidate the asset

I gave them a puzzled look and said "then which is the right one when I do my credit checks".

I'm puzzled by this question, but since no one else has responded yet I will try. 

I did speak with him about it and he seemed puzzled that I was quoted so high a number.

He was puzzled to hear that information which confused me since he was ACTUALLY licensed!

I was puzzled.  

That's what puzzles me: Isn't the sales price sufficient to support the protest?

The straight-through crack on the wall is a little puzzling because it looks like what you would see on a shear, where the underlying foundation just fell straight down, but all the bricks still appear to be horizontally aligned.