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 SUMMARY OF 1997 STANDARD OR ITEMIZED DEDUCTIONS BY AGI CLASS
 
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                                                              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              6,322        $-250,267,088               $5,801        $24,915,550       4,641          $31,454,068       1,681        73.4  
 $     1  -  5000    116,545         $304,058,452          $19,566,971       $484,951,850     114,847          $11,911,718       1,698        98.5  
 $  5001 -  10000     97,089         $720,123,790         $137,565,506       $409,108,650      93,693          $30,649,894       3,396        96.5  
 $ 10001 -  15000     85,939       $1,072,532,967         $325,681,060       $369,155,300      79,728          $61,591,407       6,211        92.8  
 $ 15001 -  20000     79,050       $1,378,955,960         $547,218,996       $336,679,600      69,308         $100,266,861       9,742        87.7  
 $ 20001 -  25000     65,401       $1,466,320,495         $682,102,192       $268,819,000      52,138         $136,527,830      13,263        79.7  
 $ 25001 -  30000     55,398       $1,520,088,386         $770,529,622       $208,233,300      38,210         $199,656,014      17,188        69.0  
 $ 30001 -  35000     48,758       $1,582,375,056         $846,522,627       $160,805,050      28,156         $229,264,247      20,602        57.7  
 $ 35001 -  40000     44,470       $1,665,953,991         $918,086,789       $124,556,550      20,876         $277,518,329      23,594        46.9  
 $ 40001 -  45000     39,925       $1,694,880,743         $960,399,965        $90,680,900      14,801         $311,700,937      25,124        37.1  
 $ 45001 -  50000     34,950       $1,658,827,352         $965,296,669        $64,891,000      10,406         $322,176,536      24,544        29.8  
 $ 50001 -  75000    114,361       $6,942,020,865       $4,316,790,776       $129,249,050      20,070       $1,431,613,994      94,291        17.5  
 $ 75001 - 100000     41,850       $3,569,327,991       $2,398,425,976        $19,841,000       3,030         $753,219,265      38,820         7.2  
 $100001 - 250000     32,098       $4,494,815,439       $3,328,604,224         $7,881,700       1,241         $865,135,666      30,857         3.9  
 OVER $250,000         6,237       $4,316,373,265       $3,716,302,067         $1,564,000         253         $595,840,604       5,984         4.1  
                     =======    =================    =================    ===============    ==========    ===============    ==========
                     868,393      $32,136,387,664      $19,933,099,241     $2,701,332,500     551,398       $5,358,527,370     316,995