(concurring). I concur in the holding that plaintiff’s refusal of favored work was unreasonable, but write separately to express my dissatisfaction with the counterintuitive and wholly unjustified decision in Derr v Murphy Motor Freight Lines, 452 Mich 375; 550 NW2d 759 (1996), which compels our holding here that plaintiff’s benefits must be restored because of the fiction that benefits are to be restored any time the “offer is withdrawn” by whatever artificial circumstance, no matter how unrelated to plaintiff’s willingness or availability to work.