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.

Yet another piece of the puzzle is liability, and liability insurance.

Every single day I am on site I love the project more and more, as a result I start to value it disproportionate to the market (they see a kitchen, I see a puzzle that I have carefully curated with my money and time).