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 SUMMARY OF 1998 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              6,512        $-352,611,436              $25,730        $26,349,750       4,614          $36,578,752       1,898        70.9  
 $     1  -  5000    112,087         $294,992,954          $16,069,209       $479,017,650     110,116          $18,480,168       1,971        98.2  
 $  5001 -  10000     95,621         $709,578,992         $132,197,334       $418,039,800      92,064          $34,221,125       3,557        96.3  
 $ 10001 -  15000     84,159       $1,050,515,926         $315,045,662       $378,181,550      77,818          $68,300,023       6,341        92.5  
 $ 15001 -  20000     78,155       $1,364,203,096         $535,766,674       $348,972,800      68,532         $114,622,809       9,623        87.7  
 $ 20001 -  25000     66,465       $1,490,769,023         $691,477,044       $287,069,350      53,571         $138,523,108      12,894        80.6  
 $ 25001 -  30000     56,168       $1,540,706,930         $781,348,224       $222,795,700      39,512         $184,373,998      16,656        70.3  
 $ 30001 -  35000     49,555       $1,608,407,817         $857,149,709       $173,839,400      29,235         $231,769,038      20,320        59.0  
 $ 35001 -  40000     45,631       $1,709,431,277         $938,980,880       $137,457,550      22,043         $286,121,314      23,588        48.3  
 $ 40001 -  45000     41,077       $1,743,521,425         $985,364,694       $102,541,300      16,007         $321,333,849      25,070        39.0  
 $ 45001 -  50000     36,325       $1,723,540,800         $994,792,672        $73,801,150      11,264         $340,460,463      25,061        31.0  
 $ 50001 -  75000    122,567       $7,464,993,067       $4,607,924,804       $151,583,750      22,176       $1,571,509,539     100,391        18.1  
 $ 75001 - 100000     48,270       $4,121,873,248       $2,745,774,320        $25,021,150       3,517         $887,100,285      44,753         7.3  
 $100001 - 250000     37,902       $5,286,271,541       $3,874,477,072        $10,068,800       1,412       $1,052,352,142      36,490         3.7  
 OVER $250,000         7,177       $4,860,799,314       $4,145,264,897         $2,196,800         322         $709,217,113       6,855         4.5  
                     =======    =================    =================    ===============    ==========    ===============    ==========
                     887,671      $34,616,993,974      $21,621,658,925     $2,836,936,500     552,203       $5,994,963,726     335,468