Please defend and explain. Somebody else said 20, which is 4 times as awesome, so you're sorta handicapped right out of the gate.
The trick is to recognize that time has an absolute value of zero at the event horizon of a black hole, so, in theory, whatever exists beyond that horizon is traveling backwards in time (which may allow a general explanation of eternal time because everything eventually collapses back to the beginning and the cycle repeats).
It really is an elegant theory in that it seems to explain the observable universe very concisely, and has a bunch of really interesting corrolaries. For example one corollary states that a massive body at zero absolute velocity has zero gravity, which can be used as the definition of absolute velocity in the first place. Another one is that the universal gravitational constant is neither universal nor constant but is a variable.
Using a single datum point, the acceleration of gravity on Earth, I was able to calculate that the absolute velocity of our solar system is ~0.1c (29,999 km/sec), but I also believe that I screwed up the calculation of the permitivity of free space, so I'm not ready to vigorously defend that calculation.
Like I said, a work in progress.
BTW: it also easily explains the so called dual nature of light (both wave and particle behavior). I have done some work on trying to figure out how to test the theory, but so far, it looks like it would take a budget of roughly the entire cost of WWII. A bit pricey for a weekend warrior to put together.