“BS RUL JGCK UPK TLPAR XH RG MPD BAZGTL RPVLH, UL’K UPEL TPKL XH HTPCR LAGXNU RG MCLMPCL RUL CLRXCA.” —OBCO OBCOMPRCBZO
TODAY’S CLUE: S = F
ANSWER: “IF THE LORD HAD MEANT US TO PAY INCOME TAXES, HE’D HAVE MADE US SMART ENOUGH TO PREPARE THE RETURN.” —KIRK KIRKPATRICK