“Once you lick the frosting off of a cupcake, it becomes a muffin. And muffins are healthy. You’re welcome.” Adding another expense to a transaction is certainly not welcome, yet that’s exactly what was voted into effect by residents of Los Angeles County in November. When you sell a house, paying a 5-6 percent commission to the real estate agent is typical. In LA there’s another 5 percent tax on top of that for high-priced houses to help fund affordable housing. Apparently home sellers in Los Angeles are slashing prices and sweetening deals before a new “mansion tax” goes into effect on April 1. The effect on supply and demand and pricing will be interesting, especially how it impacts the volume of sales. Along those lines, don’t pad your volume numbers, especially if you’re about to go public, otherwise the Department of Justice may come knocking like it did with Sterling Bancorp. (And don’t discriminate. In this e