Everyone is aware of Albert Einstein's theory of relativity :

E = m c ²

It is a little known fact that Einstein, before writing his famous theory, developed an even more fundamental theory explaining why the British drive on the wrong side of the road.

E = B m c ²

This earlier theory is widely believed to be the basis upon which his more famous Theory of Relativity evolved.

Very recently discovered in the Einstein family archives vault was a scrap of paper in a file marked "My very first proven mathematical theory". Scholars are extremely excited about this new find, and believe this earlier document led to his lesser known E=Bmc², which, in turn, lead to his great Theory of Relativity.

It is known that Einstein's first car, which he received as a teenager, was British built. It is also known the great Einstein spent all his spare time fixing his car. From his experience on this car, it is now obvious his whole extraordinary mathematical career bas borne.

This is a copy of that actual piece of paper :

It is also known that very shortly after proving this theory, he sold the car and never drove a car again.

This newly discovered elemental mathematical theory has recently been dubbed the "Luigi Corollary".