lmckenzie, I've been audited twice. They found a math error in a carry-forward the second time (which mortally embarrassed my accountant), otherwise the records were clean and complete. Audits are survivable if you keep every last piece of paper. Since artists are "a suspect class", we need to be prepared anyway, even if we don't have political opinions. BTW, for the curious, audits are less painful than a root canal - you can't pay someone to sit in the dentist's chair for you. Since the hair was reused, there could be copyright issues with the photographer. If this was a model for sale, other pics would need to be consulted to get the profile right, and even some film clips to imitate the body language (no nose-picking, though!) ;p The hair will be tricky, but I suspect that using Kozaburo's technique for the basic hair and shaping the transmap correctly would yield something pretty close. Carolly