Author: Bob Lin

手牌  摆在自己门前的牌为手牌，标准数为13张。行牌过程中包括摆亮在门前的顺子、刻子、杠；开杠多出的牌补花不计算在13张标准牌数内。

将牌  按基本牌型和牌时必须具备的单独组合的对子。 将牌是胡牌时的唯一一对子

顺子  3张同花色序数相连的牌。

刻子   三张或四张相同的牌组成的一个副 。 比如111万，3333条，东东东，白白白白等。

，“刻子”确实还包括杠（即四张相同的牌组成的一个副）。在双暗刻、双同刻等番种中，刻子允许是杠。与刻子对应的叫顺子，指三张相连的牌组成的一个副，如123万，345条，678饼等。 碰出的为明刻，抓在手中的暗刻。

对子  两张相同的牌。

字牌  指风牌和箭牌，风牌为东、南、西、北。箭牌为中、发、白。

幺九牌  序牌中的一、九及字牌。

吃牌  指上家打出牌后，报“吃”者把自己的两张牌取出加在一起组成顺子，并且按规定将此副牌摆亮在立牌前。

碰牌  指任一家打出牌后，报“碰”者把自己的对子取出，加在一起组成一副刻子，并且按规定将此副牌摆亮在立牌前。

杠  报开杠的4张相同的牌。

补花  抓到花牌后，明放在立牌前，并从牌墙最后补一张牌。

听牌 只差所需要的一张牌即能和牌的状态。

和牌  符合规定的牌型条件，达到或超过起和分标准并报和牌的行为。

自摸和  自己抓进成和的牌，并报和牌。

点和  和他人打出的牌。

报牌  行牌者宣布吃牌、碰牌、开杠、补花或和牌。

番种  是具有一定分值的各种牌张组合的形式或和牌方式的称谓。

罚张  被判定受处罚的牌。

单放  自摸成和牌的那一张牌，不可随意插入手牌之中，就单独摆放，以便核查。

多张、少张  和牌前，手牌数多于或少于规定的数量。

荒牌  每盘抓完第144张牌，打出后仍无人和牌。

诈和  不符合《规则》规定条件而宣布和牌。

牌墙、 牌城  四人各自在门前码成18墩牌，即称牌墙。四道牌墙左右相接称牌城。

牌池  即四道墙围起的区域。

麻将全副牌共有6类42种图案，144张。

序数牌合计108张

1、万子牌：从一万至九万，各4张，共36张。

2、饼子牌：从一饼至九饼，各4张，共36张。

3、条子牌：从一条至九条，各4张，共36张。

字牌合计28张

1、风牌：东、南、西、北，各4张，共16张。

2、箭牌：中、发、白，各4张 ，共12张。

花牌：春、夏、秋、冬，梅、兰、竹、菊，各一张，共8张。

1. Login owner account at Brightstar.

2. Click TRANSACT ONLINE.

3. Click on Take a Withdrawal

4. Click WITHDRAW again.

5. In Redemption Type, check Qualified Redemption, Partial-Complete Redemption, Redemption Details.

6. Select Payee.

Note: For UIUC or other Illinois public colleges, send the check to

University Of Illinois Payment Center

Student A/R

28393 Network Place

Chicago, IL 60673-1283

Based on IRS Publication 970 (January 17, 2020), defines qualified education expenses as: Expenses related to enrollment or attendance at an eligible postsecondary school. The education expenses as listed below could be required by the school.

1. The following expenses must be required for enrollment or attendance of a designated beneficiary at an eligible postsecondary school.
   1. Tuition and fees.
   2. Books, supplies, and equipment.
2. Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible postsecondary school.
3. Expenses for room and board must be incurred by students who are enrolled at least half-time (defined below). The expense for room and board qualifies only to the extent that it isn’t more than the greater of the following two amounts.
   1. The allowance for room and board, as determined by the school, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student.
   2. The actual amount charged if the student is residing in housing owned or operated by the school. You may need to contact the eligible educational institution for qualified room and board costs.
4. The purchase of computer or peripheral equipment, computer software, or Internet access and related services if it’s to be used primarily by the beneficiary during any of the years the beneficiary is enrolled at an eligible postsecondary school. (This doesn’t include expenses for computer software for sports, games, or hobbies unless the software is predominantly educational in nature.)
5. For distributions made after 2018, expenses for fees, books, supplies, and equipment required for the designated beneficiary’s participation in an apprenticeship program registered and certified with the Secretary of Labor under section 1 of the National Apprenticeship Act.
6. For distributions made after 2018, no more than $10,000 paid as principal or interest on qualified student loans of the designated beneficiary or the designated beneficiary’s sibling. A sibling includes a brother, sister, stepbrother, or stepsister. For purposes of the $10,000 limitation, amounts treated as a qualified higher education expense for the loans of a sibling are taken into account for the sibling and not for the designated beneficiary. You can’t deduct as interest on a student loan any amount paid from a distribution of earnings from a qualified tuition program after 2018 to the extent the earnings are treated as a tax free because they were used to pay student loan interest.

Where are the best places to photograph Milky Way in Illinois?

Where are the best places to photograph Milky Way in Wisconsin, Michigan and Indiana.

Foreground and composition consideration

Star or Sky app

The Milky Way rises in the southeast, crosses the southern horizon, and then sets in the southwest

When is Milky Way Season and what time to shot?

The best time to photograph the Milky Way is one hour after sunset or before sunrise without moon.

Can I see the Milky way without especial equipment. yes, you can!

How to photograph Milky Way?

Camera Settings:

Use the 500 rule to set your shutter speed. 500 rule is 500 divided by the focal length of the lens. Here are some examples:

500 ÷ 14mm on a full frame sensor = 35 seconds

500 ÷ 24mm = 20 seconds

500 ÷ 18mm ÷ 1.6 for a Canon crop sensor = 17 seconds

500 ÷ 50mm ÷ 2 for a mirrorless sensor = 5 seconds

Post-Processing

Please this step by step video:

With Amazon Prime, you can have unlimited photo storage. This video show how to create a album and add photos into the album.

1. Login your Amazon account and go to photo page or
   Amazon Photos

2. Click Albums on the left.

3. Click Create albums.

4. Type the Albums name, 2020 in our example, then Save

5. Click Add photos.

6. Select the photos you want to add. In our example, we sorted by date taken and high light all 2020 photos. Click Add to album.

7. It starts to adding photos to the album.

8. Now, you added all 2020 photos into the album.

Please view this step by step video:

• Withdrawals from 529 plans are not taxed at the federal and state level as long as you follow all the rules for qualifying expenses. When the 529 plan funds are used to pay for qualified education expenses, you should receive Form 1099-Q and Form 1098-T which will list the amount of the 529 plan distribution and how much was used to pay for college tuition and fees. You’ll have to report these form to the IRS.

Both 529 plans and Coverdell Education Savings Account (ESA) are college saving plans with tax benefits. They can be used to help pay for education costs. However, there are a few important distinctions such as contribution amounts, contribution restrictions, and investment options.

• Contribution amounts. Unlike a 529 plan where a donor can contribute up to the gift tax exemption amount without having to file tax paperwork ($10,000 in 2021 for an individual and $20,000 for a married couple in Illinois), a Coverdell ESA limits the total amount contributed for any one beneficiary to $2,000 per year.

• Contribution restrictions. With a 529 plan, there are no income level restrictions for contributions while a Coverdell ESA, if your adjusted gross income exceeds $110,000 for an individual, or $220,000 for a married couple filing a joint return, you’re not eligible to use a Coverdell at all.

• Investment flexibility.  With a Coverdell ESA, you can pick specific investments you like while a 529 plan is limited to the investments that the state-sponsored plan offers.
• Tuition vs Expenses.  A 529 plan, when used for elementary and secondary schools only, is limited to tuition, while a Coverdell ESA can pay for elementary or secondary school tuition and expenses as well.

• Tax Benefits. Both 529 savings plans and Coverdell ESAs are after-tax­ accounts. However, for a 529 plan, many states do offer a current-year state tax deduction for contributions.

Free Application for Federal Student Aid (FAFSA) is the
low-interest loans U.S. Department of Education offers to eligible students for covering the cost of college or career school. FAFSA provides eligible students at participating schools Direct Subsidized Loans and Direct Unsubsidized Loans.

免费申请联邦学生援助（FAFSA）是 美国教育部向符合条件的学生提供低息贷款，以支付大学或职业学校的费用。 FAFSA向在校的合格学生提供两种贷款，直接补贴贷款和直接无补贴贷款。

Direct Subsidized Loans are available to undergraduate students with financial need while Direct Unsubsidized Loans are available to undergraduate and graduate students; there is no requirement to demonstrate financial need. In general, Direct Subsidized Loans have slightly better terms to help out students with financial need because the U.S. Department of Education pays the interest on a Direct Subsidized Loan for the first six months after you leave school.

有经济需求的大学生 可申请直接资助的贷款，而 无需证明有财务需要 的大学生和研究生 可以申请直接无补贴贷款。 通常，直接补贴贷款的条件比
直接无补贴贷款更优惠，比如美国教育部会在您离开学校后的六个月内才要求支付直接补贴贷款的利息。

The interest rates for Direct Subsidized Loans and Direct Unsubsidized Loans first disbursed on or after July 1, 2021 and before July 1, 2022 are shown in the chart below.

The US Government also offer Parent PLUS Loan which is a federal, non-need-based loan that is borrowed by a parent for a dependent student. Loan repayment begins 60 days following the full disbursement of the loan.

This is an example of FAFSA loan.