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US politics live: White House and Mitt Romney compete on tax reform plans US politics live: White House and Mitt Romney compete on tax reform plans
(40 minutes later)
3.22pm: Meanwhile, in Virginia:
.@Vahousedems finding many flaws in @bobmcdonnell suggested amendments to #sb484 #transvaginal #ultrasound bill
— VA House Democrats (@VAHouseDems) February 22, 2012
Surely there has to be a question on transvaginal ultrasounds in tonight's debate?
2.57pm: Barack Obama is tied with Mitt Romney in Arizona, according to our friends at Public Policy Polling.
Obama and Romney each stand at 47% in PPP's latest poll, while the president leads both Ron Paul and Newt Gingrich by 4 points.
"The only Republican he actually runs behind is Rick Santorum, although only by a single point at 47-46," PPP's press release says.
"This is the latest in an increasingly long line of our polls recently that challenge the premise that Romney is a much stronger general election candidate than Santorum."

John McCain won in Arizona in 2008, with 53.8% of the vote to Obama's 45%.
Good news for Obama – although PPP do qualify the poll by saying it is unlikely the President would be able to beat Romney in Arizona once the GOP unifies around one candidate.
"But the fact that we're even talking about Arizona as potentially being on the board right now is a big a shift from where we were a couple months ago."
Tom Jensen from PPP:
Arizona is a great microcosm of how Barack Obama's reelection prospects have improved over the last 3 months. When we polled there in November his approval numbers were atrocious and his prospects for winning the state in the general election didn't look very good. Now he's getting more popular, the Republicans are getting less popular, and he appears to have a decent chance there.
2.41pm: Buzzfeed has dug out audio from a 2008 interview Rick Santorum conducted with radio show host Mike Signorile. In the interview Santorum insists that child abuse is higher in same sex relationships as part of his argument about why gay people should not be allowed to get married. The former Pennsylvania senator doesn't have any evidence to back up his claim, but hey, never mind.2.41pm: Buzzfeed has dug out audio from a 2008 interview Rick Santorum conducted with radio show host Mike Signorile. In the interview Santorum insists that child abuse is higher in same sex relationships as part of his argument about why gay people should not be allowed to get married. The former Pennsylvania senator doesn't have any evidence to back up his claim, but hey, never mind.
"As of course you know, as you course you know, that abuse in gay relationships is higher than in heterosexual relationships, it's absolutely clear about that. Sexul abuse, violence to children, is higher in those relationships. It's fact."
/> 		"As of course you know, as you course you know, that abuse in gay relationships is higher than in heterosexual relationships, it's absolutely clear about that. Sexual abuse, violence to children, is higher in those relationships. It's fact."
Santorum is also brilliantly vehement when Signorile says Santorum's longstanding argument that "if same sex marriage is ok, then so is polygamy". Santorum is also brilliantly vehement when Signorile describes Santorum's longstanding argument that "if same sex marriage is ok, then so is polygamy" as specious.
No it's not different it's the same. No it's not a specious argument.No it's not different it's the same. No it's not a specious argument.
Ps – This is Adam Gabbatt taking over from Richard for a few hours.Ps – This is Adam Gabbatt taking over from Richard for a few hours.
2.15pm: For further analysis of Mitt Romney's new tax cuts, the Washington Post's Greg Sargent talks to Bob McIntyre, president of Citizens for Tax Justice, who describes the outcome as a huge tax cut for the rich and a total tax cut of $10tn over 10 years:2.15pm: For further analysis of Mitt Romney's new tax cuts, the Washington Post's Greg Sargent talks to Bob McIntyre, president of Citizens for Tax Justice, who describes the outcome as a huge tax cut for the rich and a total tax cut of $10tn over 10 years:
So how does this all square with Romney's claim [that he would "make sure the top one percent keeps paying the current share they're paying or more"] about the one percent? McIntyre says the key is that Romney said the one percent's "share" would not drop. He didn't say the amount the one percent pays wouldn't drop.So how does this all square with Romney's claim [that he would "make sure the top one percent keeps paying the current share they're paying or more"] about the one percent? McIntyre says the key is that Romney said the one percent's "share" would not drop. He didn't say the amount the one percent pays wouldn't drop.
"If you reduce the whole thing by 20% then they can go down by 20% and still pay the same share," McIntyre explains."If you reduce the whole thing by 20% then they can go down by 20% and still pay the same share," McIntyre explains.
2pm: So while Mitt Romney is churning out Serious Proposals, his main rival for the moment, Rick Santorum, is having to discuss Satan's war on America.2pm: So while Mitt Romney is churning out Serious Proposals, his main rival for the moment, Rick Santorum, is having to discuss Satan's war on America.
Last night, though, Santorum told a rally in Phoenix that the American people want "the opportunity to see what's in here, and what's up here, and what's burning down here," – although what Santorum meant by "what's burning down here" was deliciously ambiguous, given his hand gestures. His loins? Piles? Pants on fire? Who can say, other than Mrs Santorum and his personal physician.Last night, though, Santorum told a rally in Phoenix that the American people want "the opportunity to see what's in here, and what's up here, and what's burning down here," – although what Santorum meant by "what's burning down here" was deliciously ambiguous, given his hand gestures. His loins? Piles? Pants on fire? Who can say, other than Mrs Santorum and his personal physician.
1.40pm: Politico's Jake Sherman has a scoop on Mitt Romney's athletic attire:1.40pm: Politico's Jake Sherman has a scoop on Mitt Romney's athletic attire:
FACT: Mitt Romney and I were the only two people exercising in the hotel gym this morning around 6am. He was wearing Lululemon shorts.FACT: Mitt Romney and I were the only two people exercising in the hotel gym this morning around 6am. He was wearing Lululemon shorts.
So Lululemon has now jumped the shark. Or downward-dogged the shark, to be accurate. Sherman also mentions that he got into the hotel gym before Romney at 5.30am. Obviously Romney slept in. Slacker.So Lululemon has now jumped the shark. Or downward-dogged the shark, to be accurate. Sherman also mentions that he got into the hotel gym before Romney at 5.30am. Obviously Romney slept in. Slacker.
1.22pm: Mitt Romney was to have made a big speech on the economy on Friday, and was presumably planning to unroll this tax cut plan then. But possibly to take advantage of tonight's debate, create a clear contrast with Rick Santorum and overcome a polling wobble in Michigan, Romney has pushed the button today.1.22pm: Mitt Romney was to have made a big speech on the economy on Friday, and was presumably planning to unroll this tax cut plan then. But possibly to take advantage of tonight's debate, create a clear contrast with Rick Santorum and overcome a polling wobble in Michigan, Romney has pushed the button today.
The Romney campaign has put up more detail but still not much detail on how to pay for some fairly stiff tax cuts. This is what we get from Romney's website:The Romney campaign has put up more detail but still not much detail on how to pay for some fairly stiff tax cuts. This is what we get from Romney's website:
Stronger economic growth and reductions in spending will help to ensure that these tax cuts do not expand deficits. In addition, higher-income Americans in particular will see limits placed on deductions, exemptions, and credits that are currently available. The result will be a pro-growth tax code that still raises the necessary revenue, retains the existing progressivity, and ensures that middle-income Americans see real tax relief.Stronger economic growth and reductions in spending will help to ensure that these tax cuts do not expand deficits. In addition, higher-income Americans in particular will see limits placed on deductions, exemptions, and credits that are currently available. The result will be a pro-growth tax code that still raises the necessary revenue, retains the existing progressivity, and ensures that middle-income Americans see real tax relief.
The bit in bold is very, very interesting: Mitt Romney looking past the GOP primaries and tackling his 1% problem? (Meanwhile, Newt Gingrich is sharpening a stick.)The bit in bold is very, very interesting: Mitt Romney looking past the GOP primaries and tackling his 1% problem? (Meanwhile, Newt Gingrich is sharpening a stick.)
The New York Times talks to Glenn Hubbard, Romney's economic advisor, about the fiscal implications:The New York Times talks to Glenn Hubbard, Romney's economic advisor, about the fiscal implications:
Mr Hubbard said three different revenue streams would keep the plan from increasing the budget deficit: the "dynamic" effects of economic growth, the additional income that would be subject to taxation through "base broadening," and spending cuts Mr Romney plans that would reach $500 billion per year by 2016. The campaign promised more specifics on those spending cuts within the next week.Mr Hubbard said three different revenue streams would keep the plan from increasing the budget deficit: the "dynamic" effects of economic growth, the additional income that would be subject to taxation through "base broadening," and spending cuts Mr Romney plans that would reach $500 billion per year by 2016. The campaign promised more specifics on those spending cuts within the next week.
"Base broadening" here means bringing in additional tax payers or taxable income. At least he didn't also suggest "eliminating waste and inefficiency," the other usual suspect for filling fiscal holes."Base broadening" here means bringing in additional tax payers or taxable income. At least he didn't also suggest "eliminating waste and inefficiency," the other usual suspect for filling fiscal holes.
1.10pm: You wait for weeks for detailed tax reform proposals and then two come along at once.1.10pm: You wait for weeks for detailed tax reform proposals and then two come along at once.
So far today we've had the White House outline its attempts at corporate tax reform. Now the Romney campaign – perhaps in response – has pushed out more details of his new larger-scale tax reforms. The Wall Street Journal distils the details:So far today we've had the White House outline its attempts at corporate tax reform. Now the Romney campaign – perhaps in response – has pushed out more details of his new larger-scale tax reforms. The Wall Street Journal distils the details:
Mr Romney wants to cut individual tax rates by 20% in all six brackets, reducing the tax the wealthiest Americans pay to 28% from 35%. That target is slightly higher than the 25% rate Mr Romney laid out earlier in the campaign.Mr Romney wants to cut individual tax rates by 20% in all six brackets, reducing the tax the wealthiest Americans pay to 28% from 35%. That target is slightly higher than the 25% rate Mr Romney laid out earlier in the campaign.
The tax rate for people in the lowest income bracket would drop to 8% from 10%, and would fall to 20% from 25% for those Americans in the middle.The tax rate for people in the lowest income bracket would drop to 8% from 10%, and would fall to 20% from 25% for those Americans in the middle.
Mr Romney would maintain the current 15% tax rate on capital gains and dividends for households that earn $200,000 a year or more. Those earning less than that amount would pay no taxes on capital gains and dividends under his plan.Mr Romney would maintain the current 15% tax rate on capital gains and dividends for households that earn $200,000 a year or more. Those earning less than that amount would pay no taxes on capital gains and dividends under his plan.
How to pay for all this, especially the across the board tax cuts? "Mr Romney offered no specific proposals to increase revenue through the tax code," reports the WSJ, "Instead, he would leave those decisions to Congress." Always a recipe for success.How to pay for all this, especially the across the board tax cuts? "Mr Romney offered no specific proposals to increase revenue through the tax code," reports the WSJ, "Instead, he would leave those decisions to Congress." Always a recipe for success.
12.52pm: President Obama attended a ground-breaking ceremony for the Smithsonian's new National Museum of African American History and Culture on the National Mall this morning, saying:12.52pm: President Obama attended a ground-breaking ceremony for the Smithsonian's new National Museum of African American History and Culture on the National Mall this morning, saying:
It was on this ground long ago that lives were once traded, where hundreds of thousands once marched for jobs and for freedom. It was here that the pillars of democracy were built often by black hands.It was on this ground long ago that lives were once traded, where hundreds of thousands once marched for jobs and for freedom. It was here that the pillars of democracy were built often by black hands.
The museum itself will be built to sit on the Mall between the Washington Monument and the National Museum of American History, and is expected to be completed by 2015. Half the estimated $500m cost has been approved by Congress, with the rest coming from corporate and personal donations.The museum itself will be built to sit on the Mall between the Washington Monument and the National Museum of American History, and is expected to be completed by 2015. Half the estimated $500m cost has been approved by Congress, with the rest coming from corporate and personal donations.
12.46pm: Buddy Roemer has announced this morning that he is withdrawing from the GOP nomination process. If you thought, "Buddy who?" then you've correctly identified the problem. Apparently it's all the media's fault that the former governor of Louisiana failed to take off.12.46pm: Buddy Roemer has announced this morning that he is withdrawing from the GOP nomination process. If you thought, "Buddy who?" then you've correctly identified the problem. Apparently it's all the media's fault that the former governor of Louisiana failed to take off.
Roemer says he's going to run for the Reform party nomination. And if you thought, "Reform what?" then [repeat].Roemer says he's going to run for the Reform party nomination. And if you thought, "Reform what?" then [repeat].
12.35pm: The Treasury and the White House have now released a joint report on the president's plan for business tax reform:12.35pm: The Treasury and the White House have now released a joint report on the president's plan for business tax reform:
The United States now essentially trades off greater tax expenditures, loopholes, and tax planning for a higher statutory corporate tax rate relative to other countries. This is a poor trade that produces a tax system that is uncompetitive relative to other countries, distorts business decision making, and slows economic growth.The United States now essentially trades off greater tax expenditures, loopholes, and tax planning for a higher statutory corporate tax rate relative to other countries. This is a poor trade that produces a tax system that is uncompetitive relative to other countries, distorts business decision making, and slows economic growth.
The full document is available in pdf format here.The full document is available in pdf format here.
The New York Times reports that balancing the existing tax breaks with the proposed lower rate could be difficult if the change to the corporate tax code isn't to add to the deficit, as the White House claims will be the case:The New York Times reports that balancing the existing tax breaks with the proposed lower rate could be difficult if the change to the corporate tax code isn't to add to the deficit, as the White House claims will be the case:
Nonpartisan tax analysts consistently find that corporations here on average pay just slightly more than their competitors in other developed countries after exploiting the many tax breaks and loopholes. Recent news accounts have highlighted the low effective rates paid by companies like Google, Boeing and General Electric.Nonpartisan tax analysts consistently find that corporations here on average pay just slightly more than their competitors in other developed countries after exploiting the many tax breaks and loopholes. Recent news accounts have highlighted the low effective rates paid by companies like Google, Boeing and General Electric.
12.23pm: Amid all the talk of a contested convention for the Republicans in Tampa, veteran Democratic pollster Stan Greenberg tells the Guardian that the GOP nominee may not be one of the current contenders.12.23pm: Amid all the talk of a contested convention for the Republicans in Tampa, veteran Democratic pollster Stan Greenberg tells the Guardian that the GOP nominee may not be one of the current contenders.

According to Greenberg, leading conservative players may "select a candidate" after the Super Tuesday primaries if a clear front runner fails to emerge.

According to Greenberg, leading conservative players may "select a candidate" after the Super Tuesday primaries if a clear front runner fails to emerge.

There is a lot of discussion of this prospect around the conservative blogosphere but to be honest, contested conventions in modern politics are a lot like unicorns: people might want one but it never makes an appearance in reality.There is a lot of discussion of this prospect around the conservative blogosphere but to be honest, contested conventions in modern politics are a lot like unicorns: people might want one but it never makes an appearance in reality.
12.12pm: Republicans love to crow that America's corporate tax rate of 35% is among the highest in the industrialised world – although a plethora of tax breaks and legal loopholes suggest otherwise.12.12pm: Republicans love to crow that America's corporate tax rate of 35% is among the highest in the industrialised world – although a plethora of tax breaks and legal loopholes suggest otherwise.
Today, however, the Obama administration is going to use a Treasury department briefing by Tim Geithner to roll out cuts in the corporate tax rate combined with loophole closures, as AP reports:Today, however, the Obama administration is going to use a Treasury department briefing by Tim Geithner to roll out cuts in the corporate tax rate combined with loophole closures, as AP reports:
The Obama administration is planning to propose cutting the top tax rate for corporations to 28%, and pay for it by eliminating dozens of tax loopholes companies now use to lower their rates, a senior administration official said.The Obama administration is planning to propose cutting the top tax rate for corporations to 28%, and pay for it by eliminating dozens of tax loopholes companies now use to lower their rates, a senior administration official said.
Chances of a deeply divided Congress revamping a tax system regarded as convoluted across the political spectrum seems remote in an election year, but the announcement on Wednesday is certain to fuel debate in the run-up to November's elections.Chances of a deeply divided Congress revamping a tax system regarded as convoluted across the political spectrum seems remote in an election year, but the announcement on Wednesday is certain to fuel debate in the run-up to November's elections.
12pm: The Guardian's Ewen MacAskill says the queue of people waiting outside the Mitt Romney campaign event in Arizona this morning wasn't quite as noteworthy as it first seemed:12pm: The Guardian's Ewen MacAskill says the queue of people waiting outside the Mitt Romney campaign event in Arizona this morning wasn't quite as noteworthy as it first seemed:
I was quite impressed at first: it is unusual at a Romney event. He is not a big draw. But once inside, the gymnasium where the rally is being held is far from full. The Romney team had been expecting more. Police were talking about an overflow room and how it was no longer going to be needed. So even in Arizona, Romney's lack of charisma and excitement strikes again.I was quite impressed at first: it is unusual at a Romney event. He is not a big draw. But once inside, the gymnasium where the rally is being held is far from full. The Romney team had been expecting more. Police were talking about an overflow room and how it was no longer going to be needed. So even in Arizona, Romney's lack of charisma and excitement strikes again.
11.40am: A new brace of polls via NBC News and Marist finds Mitt Romney comfortably in the lead in Arizona but locked in a bitter struggle with Rick Santorum in Michigan:11.40am: A new brace of polls via NBC News and Marist finds Mitt Romney comfortably in the lead in Arizona but locked in a bitter struggle with Rick Santorum in Michigan:
In Michigan – which has turned into a make-or-break contest for Romney – the former Massachusetts governor gets the support of 37% of likely GOP primary voters, including those who are leaning toward a particular candidate.In Michigan – which has turned into a make-or-break contest for Romney – the former Massachusetts governor gets the support of 37% of likely GOP primary voters, including those who are leaning toward a particular candidate.
Santorum, the former Pennsylvania senator, gets 35%, and he's followed by Texas Rep. Ron Paul at 13% and former House Speaker Newt Gingrich at 8%.Santorum, the former Pennsylvania senator, gets 35%, and he's followed by Texas Rep. Ron Paul at 13% and former House Speaker Newt Gingrich at 8%.
The happier scene in Arizona sees Romney on 43%, Santorum with 27%, Gingrich on 16% and Paul 11%. And here's the reason why: Romney's huge lead among early voters, thanks to Romney's organisational clout:The happier scene in Arizona sees Romney on 43%, Santorum with 27%, Gingrich on 16% and Paul 11%. And here's the reason why: Romney's huge lead among early voters, thanks to Romney's organisational clout:
And among those who have voted early or absentee in Arizona – more than half of all likely Republicans voters in the poll – Romney holds a 30-point advantage over Santorum, 52% to 22%.And among those who have voted early or absentee in Arizona – more than half of all likely Republicans voters in the poll – Romney holds a 30-point advantage over Santorum, 52% to 22%.
11.06am: More from the Detroit News endorsement of one-time Michigan native Mitt Romney, based in part on the idea that he alone of the Republican field can defeat Obama in November:11.06am: More from the Detroit News endorsement of one-time Michigan native Mitt Romney, based in part on the idea that he alone of the Republican field can defeat Obama in November:
Very conservative Republicans have been lukewarm to Romney because of his history of more moderate positions on social issues. They have flirted with each of his rivals looking for a true standard bearer of conservative values. One by one, Herman Cain, Michele Bachmann, Rick Perry, Ron Paul, Newt Gingrich and Rick Santorum have enjoyed a burst of popularity at Romney's expense.Very conservative Republicans have been lukewarm to Romney because of his history of more moderate positions on social issues. They have flirted with each of his rivals looking for a true standard bearer of conservative values. One by one, Herman Cain, Michele Bachmann, Rick Perry, Ron Paul, Newt Gingrich and Rick Santorum have enjoyed a burst of popularity at Romney's expense.
Santorum, Gingrich and Paul are challenging Romney on the Michigan ballot next Tuesday. But those Republicans are delusional if they think either Santorum or Gingrich can prevail in the fall against Obama.Santorum, Gingrich and Paul are challenging Romney on the Michigan ballot next Tuesday. But those Republicans are delusional if they think either Santorum or Gingrich can prevail in the fall against Obama.
Naturally, Republican grassroots really appreciate being called "delusional" by the media.Naturally, Republican grassroots really appreciate being called "delusional" by the media.
10.50am: Only Rick Santorum and Mitt Romey are out and about campaigning in Arizona today, indicating that Ron Paul and Newt Gingrich have given up on the state.10.50am: Only Rick Santorum and Mitt Romey are out and about campaigning in Arizona today, indicating that Ron Paul and Newt Gingrich have given up on the state.
Rick Santorum – 11.30am MT: Addresses a Tucson Tea Party rally.Rick Santorum – 11.30am MT: Addresses a Tucson Tea Party rally.
Mitt Romney – 9.50am MT: Holds a rally at the Tri-City Christian Academy gym, Chandler.Mitt Romney – 9.50am MT: Holds a rally at the Tri-City Christian Academy gym, Chandler.
The Guardian's Ewen MacAskill is at the Romney event this morning and he emails to say: "Something you do not see often at Romney events: a queue."The Guardian's Ewen MacAskill is at the Romney event this morning and he emails to say: "Something you do not see often at Romney events: a queue."
10.30am: The Republican presidential contenders gather in Arizona, ahead of tonight's big event, the debate hosted by CNN. But will Rick Santorum get any questions about Satan's takeover of America?10.30am: The Republican presidential contenders gather in Arizona, ahead of tonight's big event, the debate hosted by CNN. But will Rick Santorum get any questions about Satan's takeover of America?
Meanwhile, the Obama administration unveils the offer of a cut in the corporate tax rate, puncturing a Republican talking point about US corporate tax rates being among the highest in the world.Meanwhile, the Obama administration unveils the offer of a cut in the corporate tax rate, puncturing a Republican talking point about US corporate tax rates being among the highest in the world.
The Guardian's Ryan Devereaux has a summary of the latest events on the campaign trail, with just six days to go until voting in the Arizona and Michigan primaries:The Guardian's Ryan Devereaux has a summary of the latest events on the campaign trail, with just six days to go until voting in the Arizona and Michigan primaries:
• The Republican presidential candidates debate tonight in Mesa, Arizona. It's been nearly a month since the candidates last faced off and all eyes will be on Mitt Romney and Rick Santorum. With key contests looming in Arizona and Michigan, tonight's debate is crucial for Santorum, who has been rising in state and national polls since his hat-trick of wins in Colorado, Minnesota and Missouri. Romney, meanwhile, will seek to cast Santorum as a Washington insider.• The Republican presidential candidates debate tonight in Mesa, Arizona. It's been nearly a month since the candidates last faced off and all eyes will be on Mitt Romney and Rick Santorum. With key contests looming in Arizona and Michigan, tonight's debate is crucial for Santorum, who has been rising in state and national polls since his hat-trick of wins in Colorado, Minnesota and Missouri. Romney, meanwhile, will seek to cast Santorum as a Washington insider.
• With Arizona's primary next Tuesday, a poll from CNN, Time and ORC International has Santorum and Romney in a tight race, with one third of respondents saying they could still change their minds. According to the poll, Romney is supported by 36% of the voters, while Santorum has 32%.• With Arizona's primary next Tuesday, a poll from CNN, Time and ORC International has Santorum and Romney in a tight race, with one third of respondents saying they could still change their minds. According to the poll, Romney is supported by 36% of the voters, while Santorum has 32%.
• Rick Santorum has sidestepped a past claim that the US is under attack from Satan. Yesterday the Drudge Report ran a headline at the top of its page reading, "Satan has his sights on the United States of America." The headline was a reference to a speech Santorum made four years ago. On Tuesday Santorum was asked if the Prince of Darkness was still laying siege to the US. He said: "These are questions that are not relevant to what's being discussed in America today."• Rick Santorum has sidestepped a past claim that the US is under attack from Satan. Yesterday the Drudge Report ran a headline at the top of its page reading, "Satan has his sights on the United States of America." The headline was a reference to a speech Santorum made four years ago. On Tuesday Santorum was asked if the Prince of Darkness was still laying siege to the US. He said: "These are questions that are not relevant to what's being discussed in America today."
• In Michigan, the Detroit News endorsed Mitt Romney but not without an important qualification: "We disagree with Romney on a point vital to Michigan – his opposition to the bailout of the domestic automobile industry." The endorsement goes on to say, however, that the issue "isn't a differentiator in the GOP primary."• In Michigan, the Detroit News endorsed Mitt Romney but not without an important qualification: "We disagree with Romney on a point vital to Michigan – his opposition to the bailout of the domestic automobile industry." The endorsement goes on to say, however, that the issue "isn't a differentiator in the GOP primary."
• Finally, in what was obviously the biggest political news of the day, someone has made a portrait of Rick Santorum entirely composed of a mosaic of gay porn. The very much Not Safe For Work image can be viewed here.• Finally, in what was obviously the biggest political news of the day, someone has made a portrait of Rick Santorum entirely composed of a mosaic of gay porn. The very much Not Safe For Work image can be viewed here.