You've all seen the movie, but now Forbes Magazine is here to tell us what Kevin Costner knew way back in 1989: It's Iowa. Well actually, according to Forbes's new list, The Best States for Business, Iowa is a pretty great place to live, but maybe not so heavenly for businesses. By the numbers Iowa was ranked the 1st in quality of life (looking at "index of schools, health, crime, cost of living and poverty rates"), but 25th overall. This is probably due to its low, low ranking of 47th in labor ("educational attainment, net migration and projected population growth"), beating out only West Virginia, Mississippi, and Louisiana. Iowa also fell below the half-way mark in economic climate and growth prospects, scoring 31 and 41, respectively. This brings up some issues looming large in the gubernatorial campaign such as how to get people to come to Iowa and stay in Iowa once they've received their diplomas.