gence with regard to the acts, conduct, or acquiescence; (3) detrimental reliance; and (4) affirmative misconduct by the Government. United States I. McCorkle, 321 F.3d 1292 (III Cir. 2003). Each of these four factors is easily met here. 33 08-80736-CV-MARRA 000703 EFTA00230527 ttlt>1:44./1./.. 7"-