The assignment is related to the tax objection filed by Henry against an amended assessment issued by the Commissioner. The case revolves around the loss amount of $5000, which is allowed by the authorities. The High Court considered Section 8.1 of the 1997 Act and opined that a business proprietor can take recourse under section 25.40 of the Act. Hence, relying on the precedent and relevant provisions of the 1997 Act, Henry is entitled to deduct the business loss against his total income. The supporting evidence and documents are enclosed, and the conclusion is that Henry can file an objection against the amended assessment within the period of two years from the date of receipt.