1____________________________________________________________
 SUMMARY OF 1996 STANDARD OR ITEMIZED DEDUCTIONS BY AGI CLASS
 
 ____________________________________________________________
 
                                                              FEDERAL                          NO. OF                          NO. OF 
                                     FEDERAL ADJ.              TAXABLE           STANDARD     STANDARD            ITEMIZED     ITEMIZED     PERCENT
 AGICLASS            RETURNS         GROSS INCOME               INCOME         DEDUCTIONS    DEDUCTIONS         DEDUCTIONS    DEDUCTIONS    STANDARD
 
 UNDER $1              6,547        $-247,411,390              $36,826        $24,185,550       5,150          $22,878,010       1,397        78.7  
 $     1  -  5000    116,243         $303,156,813          $19,053,818       $456,726,625     114,721          $10,348,622       1,522        98.7  
 $  5001 -  10000     97,713         $724,714,299         $140,937,267       $401,920,575      94,356          $38,981,383       3,357        96.6  
 $ 10001 -  15000     87,003       $1,086,329,490         $334,753,966       $375,412,900      80,935          $57,005,895       6,068        93.0  
 $ 15001 -  20000     77,494       $1,350,053,682         $545,215,694       $332,638,350      68,049          $91,889,850       9,445        87.8  
 $ 20001 -  25000     63,773       $1,429,036,761         $670,794,111       $259,943,525      50,699         $126,956,794      13,074        79.5  
 $ 25001 -  30000     54,070       $1,483,926,084         $762,775,135       $197,315,200      36,948         $172,451,959      17,122        68.3  
 $ 30001 -  35000     47,072       $1,528,041,659         $824,636,299       $147,714,025      26,608         $216,964,973      20,464        56.5  
 $ 35001 -  40000     43,212       $1,618,748,076         $902,115,405       $112,402,175      19,575         $322,280,250      23,637        45.3  
 $ 40001 -  45000     38,821       $1,647,236,426         $945,150,876        $81,961,850      13,987         $295,412,756      24,834        36.0  
 $ 45001 -  50000     33,222       $1,576,234,286         $932,385,782        $57,206,300       9,635         $296,353,543      23,587        29.0  
 $ 50001 -  75000    105,457       $6,381,889,178       $4,029,378,906       $107,337,175      17,765       $1,276,800,535      87,692        16.8  
 $ 75001 - 100000     35,556       $3,026,541,832       $2,059,125,331        $14,935,575       2,454         $623,479,321      33,102         6.9  
 $100001 - 250000     27,131       $3,815,058,767       $2,846,445,799         $5,817,200         974         $723,855,790      26,157         3.6  
 OVER $250,000         5,488       $3,665,860,297       $3,167,941,844         $1,205,775         207         $577,872,121       5,281         3.8  
                     =======    =================    =================    ===============    ==========    ===============    ==========
                     838,802      $29,389,416,260      $18,180,747,059     $2,576,722,800     542,063       $4,853,531,802     296,739