Copper Tax, unbeaten in three starts at Laurel Park, faces elders for the first time on Friday in the Richard W. Small for 3-year-olds and upward at 1 1/8 miles. The Small is one of two $100,000 stakes on the program. Both were originally scheduled for last Saturday, but racing at Laurel was abandoned last week due to concerns about the condition of the dirt track. Trained by Gary Capuano, Copper Tax reeled off victories in Laurel’s Private Terms and Federico Tesio during the spring. Two months after the Tesio, Copper Tax finished third in the Grade 3 Ohio Derby. Freshened for over four months, he then ran third in the Discovery at Aqueduct. “He ran a good race,” Capuano told track publicity about the Discovery. “He got bumped coming out of the gate and bottled up going into the final turn, but he came running.” Magic Michael finished second, beaten 10 lengths by star marathoner Next in Parx’s Grade 3 Greenwood Cup at 1 1/2 miles on Sept. 21, then rallied to finish a close fourth going a mile in the M.P. Ballezzi Appreciation Mile there on Oct. 19. :: Subscribe to the DRF Post Time Email Newsletter: Get the news you need to play today's races!  “[Nine furlongs at Laurel] is right up his alley,” trainer Jamie Ness told Daily Racing Form. “Bigger track, bigger turns, big horse. A flat two-turn mile with the short stretch at Parx is not his thing.” Although Mosler Time finished second as the favorite in the state-sired Maryland Million Classic last month, the gelding validated trainer Cal Lynch’s opinion that he is better at longer distances. Mosler Time tried hard in the Classic after setting a pressured pace with 11th-place finisher Ain’t Da Beer Cold, who is also entered in the Small. Cataleya Strike earned a career-best 91 Beyer when rallying up the fence to score a second-level allowance on Oct. 13. Trainer Rodolfo Sanchez-Salomon mentioned several factors that contributed to Cataleya Strike’s recent improvement. “Ever since I took the blinkers off, it’s been working out. I gelded him a few months ago. He was having breathing problems, and I did [throat surgery].” Elephants Ear earned a stakes-placing at Churchill Downs in the Bourbon Flight. Subsequently purchased at public auction for $95,000, he’ll make his first start for trainer Bruno Tessore. Late-kicking Armando R won this race in 2022 and appears back in form after winning two of his last three. Willa On the Move Seven-year-old Bourbon Bon Bay has only raced seven times due to tough luck, but she’s back on relatively short notice in the Willa On the Move for fillies and mares at 6 1/2 furlongs. Conformation faults forced her to wear corrective shoes before her debut at age 4, but Bourbon Bon Bay rolled through five consecutive wins despite layoffs caused by an illness and another bout with colic. Bourbon Bon Bay missed another huge chunk of time due to another injury. “She fractured a jaw,” owner-breeder Erin Hlubik said. “I had to wait for the mandible to heal.” Bourbon Bon Bay finally returned with a solid fifth in the Maryland Million Distaff. Hlubik said that new trainer Ned Allard was pleased with the effort, and that Bourbon Bon Bay came out of the race well. :: Bet the races with a $200 First Deposit Match + FREE All Access PPs! Join DRF Bets. Capuano didn’t enter Malibu Beauty last week, but the extra six days apparently gave him ample time to prepare the Maryland-bred. A 12-time winner with earnings of $764,699, Malibu Beauty cuts back in distance after placing in the Thirty Eight Go Go at 1 1/16 miles on Nov. 9. Simply Stated shrugged off a 232-day layoff when winning her first start for Brittany Russell. She should show speed from the inside post. Ms. Bucchero also has early ability. The runner-up in the Alma North at Laurel on July 28, Ms. Bucchero returns to her preferred surface after a failed turf experiment. Trainer Diane Morici went 4 for 9 (44 percent, $4.07 ROI) between Nov. 11 and Nov. 21. :: Want to learn more about handicapping and wagering? Check out DRF's Handicapping 101 and Wagering 101 pages.