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 SUMMARY OF 2000 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              7,770        $-449,997,117               $2,750        $28,999,075       5,150          $54,848,410       2,620        66.3  
 $     1  -  5000    102,762         $274,900,290          $15,226,347       $464,191,725     100,560          $19,370,780       2,202        97.9  
 $  5001 -  10000     94,871         $705,828,503         $126,648,508       $448,079,700      90,759          $65,119,622       4,112        95.7  
 $ 10001 -  15000     83,964       $1,047,063,641         $308,548,477       $411,278,500      76,876          $76,834,853       7,088        91.6  
 $ 15001 -  20000     79,397       $1,387,077,087         $528,325,282       $389,231,975      69,121         $119,325,548      10,276        87.1  
 $ 20001 -  25000     69,501       $1,558,872,977         $707,929,385       $323,253,100      55,601         $159,476,491      13,900        80.0  
 $ 25001 -  30000     59,084       $1,621,336,361         $812,093,292       $249,635,550      41,609         $205,787,089      17,475        70.4  
 $ 30001 -  35000     51,696       $1,677,733,768         $887,065,127       $189,985,575      30,511         $256,662,567      21,185        59.0  
 $ 35001 -  40000     46,856       $1,755,661,554         $950,702,960       $145,809,700      22,424         $313,801,070      24,432        47.9  
 $ 40001 -  45000     42,551       $1,806,279,741       $1,010,035,483       $111,895,675      16,764         $345,936,532      25,787        39.4  
 $ 45001 -  50000     37,897       $1,798,725,214       $1,029,737,358        $80,951,225      11,867         $370,240,946      26,030        31.3  
 $ 50001 -  75000    134,509       $8,218,638,029       $5,030,839,543       $177,345,675      25,053       $1,794,553,080     109,456        18.6  
 $ 75001 - 100000     59,694       $5,110,130,336       $3,381,582,556        $33,931,975       4,615       $1,118,711,869      55,079         7.7  
 $100001 - 250000     49,293       $6,843,758,930       $4,986,841,234        $14,483,750       1,971       $1,381,017,541      47,322         4.0  
 OVER $250,000         9,298       $6,601,928,148       $5,732,988,069         $2,492,075         364         $958,315,866       8,934         3.9  
                     =======    =================    =================    ===============    ==========    ===============    ==========
                     929,143      $39,957,937,462      $25,508,566,371     $3,071,565,275     553,245       $7,240,002,264     375,898