The 41-month term of imprisonment imposed on defendant after he pleaded guilty to a one-count Indictment charging him with counterfeiting is affirmed, where: 1) incomplete bills are "counterfeit items" under the Sentencing Guidelines and must be counted in calculating the total face value; 2) since the face value here is $207,980, the district court did not err in applying a 12-level enhancement; and 3) the sentence is procedurally and substantively reasonable.