No, I am not. And I will acknowledge that.  What I read in PTO is that he is using all AMS as his nitrogen source.  Maybe that is not what he is doing, but that is what I read.  So, I said that I would use AMS as a Sulfur source, and then use urea to balance the nitrogen need.  So, if you are using AMS only for the nitrogen, then you should not figure in the value of the Sulfur.  That is how I look at it.