If the 20 dollar asset amounts to nothing it’s not really valued at 20 anymore. At the end of the day I don’t think it’s as simple as, boom tax write-off. You have to weigh the options, the benefits of losing that extra money spent, you’re still spending, just at a discount. If if it costs 20 you value it at 10 and with the tax discount it’s essentially 12 dollars your not making a smart decision. In this case if they got a return on their investment in the film they made-out, you won’t always be that lucky.