“…Heavy atoms, like iodine, exceed the boundary of the employed split-valence basis set and the equivalent valence basis set (see Table S1 in the Supporting Information), which was initially constructed by Radom and others for carrying out Gaussian-2 (G2) theoretical calculations on iodine-containing molecules, is obtained from the basis set exchange database. , A reason for selecting this level of theory is that it has been benchmarked extensively for singlet–triplet gaps for these reactive intermediates. A recent benchmarking study gave an root-mean-square deviation (RMSD) error of 2.3 kcal/mol for computing the singlet–triplet gaps for hypovalent reactive intermediates including carbenium ions, oxenium ions, and carbenes, for a test set compared to experimentally determined values . Although iodine-containing moieties were not discussed in that benchmarking study, various substituents were investigated, which makes us believe that the computational method in this work is adequate to evaluate the singlet–triplet gaps for iodous reactive intermediates and conjugated oligomers.…”