people to build it. >> dana: it evens out. >> eric: here is what they estimate the "tonight show" expense , production expenses. $80 million. they get 30% cut off that number. in the form of credit, right, $24 million is going go to them, whether they owe taxes or not. the revenue last year was $150 million or so. if you take the number as $8 or $9 million in tax liability, $24 million in tax credit, we pay them $19 million in refund. >> dana: why do they think it's a good idea? why would new york want it? >> eric: we called cuomo's office this afternoon. >> andrea: they favor the hollywood film industry. if you look at the money that new york spends to sponsor film credit and the films in the city it's the same amount, eric, you said $24 million. that could hire 5,000 public school teachers.