But think of the teak you’ll have when you’re done. Why, you could leave that on a shelf in your shop for ages thinking about what to do with it!

You’re right. I’m really confused.

That’s a huge letdown.

Depends on the state. Georgia, where Carter lives, is silent on the issue so it should count. Some state explicitly allow counting them, some states explicitly forbid counting. Some states are silent on the issue.