Revenue estimates are sometimes at the mercy of the administrative process. Suppose you are developing estimates of corporate income tax collections for a state. In your review of historical data, you find that a large but quantitatively imprecise amount of collections were moved from one fiscal year to another because overlapping vacation schedules caused the collection' mailroom to shut down in the last two weeks of the fiscal year. How might you handle this problem in preparing your esitmate, both in perfecting the historical data and in delivering your estimate?