31.   Finally, it contains new or bigger credits, deductions and other loopholes that can lower the level of taxable income for any taxpayer, including corporations.

32.   Folate fortification has had a side benefit of lowering homocysteine levels.

33.   Folic acid can lower blood levels of homocysteine, a substance that increases the risk of heart disease.

34.   For example, if building managers lower lighting levels, the air conditioning system will automatically put out less cool air.

35.   For example, two pounds of uncooked red meat contains only four grams of creatine, and cooking the meat lowers the level.

36.   For more than a decade, anti-tobacco groups have tried to force cigarette makers to lower nicotine levels because of its alleged addictive nature.

37.   From a practical standpoint, fans, players and management all know that the end is inevitable and expectation levels must be lowered.

38.   Fructose may also lower levels of acetaldehyde, a breakdown product of alcohol metabolism that is the major culprit in hangovers, he says.

39.   Garlic can also lower levels of potentially harmful blood fats called triglycerides.

40.   Garlic consumption can lower cholesterol levels, but not by enough to constitute an effective treatment, researchers have found.