_____________________________________________________________
 
 DISTRIBUTION OF 1040 ADJUSTMENTS TO INCOME, 2000
 CLASSIFIED BY ADJUSTED GROSS INCOME CLASS
 _____________________________________________________________
 
                                                        STUDENT         MEDICAL                                            SELF
                                          TOTAL            LOAN          SAVING          MOVING                        EMPLOYED
 AGICLASS            RETURNS             INCOME        INTEREST         ACCOUNT        EXPENSES             IRA          HEALTH
 
 UNDER $1              7,698      $-444,625,684        $104,029          $7,688        $159,853        $199,857        $766,252
 $     1  -  5000    103,048       $278,395,234        $127,846               .        $102,803        $319,444        $566,379
 $  5001 -  10000     94,928       $712,884,164        $359,867          $8,782        $376,506        $565,386      $1,194,609
 $ 10001 -  15000     83,916     $1,055,540,895        $711,797          $6,476        $511,027      $1,073,827      $1,603,215
 $ 15001 -  20000     79,356     $1,396,995,584      $1,065,859          $9,258        $745,883      $1,494,672      $1,925,185
 $ 20001 -  25000     69,468     $1,569,420,107      $1,494,610          $9,117        $862,723      $1,833,307      $1,973,251
 $ 25001 -  30000     59,081     $1,633,666,526      $1,860,976          $5,141        $865,584      $2,164,987      $1,793,626
 $ 30001 -  35000     51,661     $1,689,610,593      $1,961,044          $8,901        $919,914      $2,428,309      $1,925,707
 $ 35001 -  40000     46,867     $1,770,024,891      $2,038,425         $16,545        $989,302      $2,413,499      $1,950,826
 $ 40001 -  45000     42,535     $1,819,239,008      $1,972,197          $6,459      $1,007,420      $2,458,462      $1,914,489
 $ 45001 -  50000     37,898     $1,811,573,055      $1,775,001         $11,571        $950,265      $2,314,749      $1,609,949
 $ 50001 -  75000    134,434     $8,266,835,922      $4,525,951         $61,934      $4,114,566      $8,654,471      $6,591,875
 $ 75001 - 100000     59,685     $5,142,970,986               .         $36,582      $2,908,563      $5,630,121      $4,455,179
 $100001 - 250000     49,267     $6,914,519,824               .        $139,395      $4,004,746      $7,767,793      $9,354,030
 OVER $250,000         9,293     $6,648,973,435               .         $60,485        $971,836      $1,747,147      $3,906,320
                     =======    ===============    ============    ============    ============    ============    ============
                     929,135    $40,266,024,540     $17,997,602        $388,334     $19,490,991     $41,066,031     $41,530,892
 
                                           SAVING                    SELF EMPLOYED                           ADJUSTED
                                       WITHDRAWAL         ALIMONY       & OTHER              TOTAL              GROSS
 AGICLASS                  KEOUGH         PENALTY            PAID     ADJUSTMENTS      ADJUSTMENTS             INCOME
 
 UNDER $1                 $57,615         $37,339      $1,868,196      $1,148,620       $4,349,449      $-448,975,134
 $     1  -  5000         $24,814         $32,897        $279,515      $1,291,372       $2,745,070       $275,650,003
 $  5001 -  10000         $72,441         $85,110        $792,104      $3,233,011       $6,687,816       $706,196,116
 $ 10001 -  15000         $53,151         $84,973        $834,106      $4,245,923       $9,124,495     $1,046,416,094
 $ 15001 -  20000        $164,042         $84,063      $1,089,455      $4,074,006      $10,652,423     $1,386,342,821
 $ 20001 -  25000        $338,024         $82,685        $899,296      $3,864,261      $11,357,274     $1,558,062,510
 $ 25001 -  30000        $308,268         $74,472      $1,427,250      $3,828,116      $12,328,420     $1,621,337,778
 $ 30001 -  35000        $358,598         $74,648      $1,537,857      $3,862,047      $13,077,025     $1,676,533,214
 $ 35001 -  40000        $464,011         $65,277      $1,931,063      $4,069,392      $13,938,340     $1,756,086,242
 $ 40001 -  45000        $529,574         $66,740      $1,689,199      $3,983,515      $13,628,055     $1,805,610,654
 $ 45001 -  50000        $457,863        $100,347      $1,872,188      $3,733,971      $12,825,904     $1,798,746,920
 $ 50001 -  75000      $3,395,377        $227,143      $8,772,811     $16,186,398      $52,530,526     $8,214,306,168
 $ 75001 - 100000      $4,448,540        $149,887      $5,309,943     $10,587,844      $33,526,659     $5,109,444,164
 $100001 - 250000     $20,453,383        $143,786     $12,958,407     $18,751,219      $73,572,759     $6,840,946,939
 OVER $250,000        $13,506,680         $42,214     $10,337,032      $8,996,049      $39,567,763     $6,609,405,666
                     ============    ============    ============    =============    ============    ===============
                      $44,632,381      $1,351,581     $51,598,422     $91,855,744     $309,911,978    $39,956,110,155
1_____________________________________________________________
 
 DISTRIBUTION OF 1040 ADJUSTMENTS TO INCOME, 2000
 CLASSIFIED BY ADJUSTED GROSS INCOME CLASS
 AVERAGE VALUES
 
 _____________________________________________________________
 
                                                   STUDENT         MEDICAL                                            SELF
                                     TOTAL            LOAN          SAVING          MOVING                        EMPLOYED
 AGICLASS            RETURNS        INCOME        INTEREST         ACCOUNT        EXPENSES             IRA          HEALTH
 
 ALL                 929,135       $43,391            $523          $1,696          $2,114          $2,126          $1,941
 UNDER $1              7,698      $-67,934            $776            $961          $2,621          $2,246          $1,878
 $     1  -  5000    103,048        $2,702            $463               .          $1,772          $1,500          $1,192
 $  5001 -  10000     94,928        $7,510            $389          $1,756          $1,448          $1,571          $1,333
 $ 10001 -  15000     83,916       $12,579            $396          $1,079          $1,177          $1,707          $1,358
 $ 15001 -  20000     79,356       $17,604            $440          $1,852          $1,262          $1,730          $1,501
 $ 20001 -  25000     69,468       $22,592            $496            $829          $1,315          $1,787          $1,584
 $ 25001 -  30000     59,081       $27,651            $536            $643          $1,273          $1,832          $1,586
 $ 30001 -  35000     51,661       $32,706            $547            $809          $1,318          $1,854          $1,662
 $ 35001 -  40000     46,867       $37,767            $602            $827          $1,622          $1,847          $1,716
 $ 40001 -  45000     42,535       $42,770            $594            $587          $1,662          $1,965          $1,776
 $ 45001 -  50000     37,898       $47,801            $591          $1,653          $1,871          $2,041          $1,823
 $ 50001 -  75000    134,434       $61,494            $499          $1,548          $2,218          $2,008          $1,905
 $ 75001 - 100000     59,685       $86,169               .          $2,032          $2,874          $2,393          $2,139
 $100001 - 250000     49,267      $140,348               .          $2,489          $3,825          $2,791          $2,541
 OVER $250,000         9,293      $715,482               .          $2,630          $6,844          $3,460          $3,019
 
                                           SAVING                    SELF EMPLOYED                      ADJUSTED
                                       WITHDRAWAL         ALIMONY       & OTHER              TOTAL         GROSS
 AGICLASS                  KEOUGH         PENALTY            PAID     ADJUSTMENTS      ADJUSTMENTS        INCOME
 
 ALL                       $9,312            $212          $9,411            $982           $1,965       $43,058
 UNDER $1                  $9,603            $633         $21,723          $1,174           $2,981      $-68,851
 $     1  -  5000          $1,460            $124          $6,500            $288             $527        $2,675
 $  5001 -  10000          $2,337            $220          $7,843            $441             $745        $7,439
 $ 10001 -  15000          $1,399            $189          $5,636            $630             $945       $12,470
 $ 15001 -  20000          $2,734            $177          $5,645            $719           $1,121       $17,470
 $ 20001 -  25000          $3,756            $202          $4,496            $733           $1,160       $22,428
 $ 25001 -  30000          $3,114            $173          $5,116            $757           $1,207       $27,443
 $ 30001 -  35000          $3,383            $193          $4,703            $789           $1,274       $32,453
 $ 35001 -  40000          $3,625            $174          $5,663            $796           $1,366       $37,470
 $ 40001 -  45000          $3,952            $183          $5,312            $817           $1,387       $42,450
 $ 45001 -  50000          $3,522            $276          $5,523            $804           $1,411       $47,463
 $ 50001 -  75000          $4,709            $185          $6,636            $944           $1,630       $61,103
 $ 75001 - 100000          $6,328            $248          $8,094          $1,272           $2,688       $85,607
 $100001 - 250000         $11,357            $288         $14,895          $1,870           $4,960      $138,855
 OVER $250,000            $18,528            $603         $39,758          $3,011           $9,826      $711,224