I disagree with any rationale for a $75K estimate. My estimate is about $50K. $75K is just so wrong that it has been breached repeatedly in recent times, comple

I disagree with any rationale for a $75K estimate. My estimate is about $50K. $75K is just so wrong that it has been breached repeatedly in recent times, completely invalidating any theory behind it. If your estimation approach doesn't work for the last two cycles, it won't work for this one.