_____________________________________________________________
 
 DISTRIBUTION OF 1040 ADJUSTMENTS TO INCOME, 2001
 CLASSIFIED BY ADJUSTED GROSS INCOME CLASS
 _____________________________________________________________
 
                                                        STUDENT         MEDICAL                                            SELF
                                          TOTAL            LOAN          SAVING          MOVING                        EMPLOYED
 AGICLASS            RETURNS             INCOME        INTEREST         ACCOUNT        EXPENSES             IRA          HEALTH
 
 UNDER $1                 34          $-264,878               .               .               .               .          $2,377
 $     1  -  5000     63,941       $223,733,804        $130,795            $500        $125,345        $158,352        $387,828
 $  5001 -  10000     93,098       $699,804,795        $403,911          $2,529        $341,125        $497,635      $1,265,053
 $ 10001 -  15000     83,914     $1,056,041,007        $748,001          $7,238        $554,010      $1,018,958      $1,703,813
 $ 15001 -  20000     80,018     $1,409,523,165      $1,095,164          $5,752        $800,967      $1,418,985      $2,012,805
 $ 20001 -  25000     70,449     $1,592,126,261      $1,463,384         $13,617        $942,357      $1,702,621      $2,075,566
 $ 25001 -  30000     60,132     $1,662,121,665      $1,947,850          $5,318        $904,197      $1,964,863      $1,966,595
 $ 30001 -  35000     52,833     $1,727,495,009      $2,032,894          $8,642      $1,017,868      $2,344,516      $1,955,023
 $ 35001 -  40000     47,986     $1,811,283,741      $2,221,728          $1,819      $1,036,263      $2,364,333      $2,040,191
 $ 40001 -  45000     43,581     $1,863,902,988      $1,995,336         $13,596        $917,657      $2,471,710      $1,919,232
 $ 45001 -  50000     38,998     $1,864,496,673      $1,867,866         $12,032        $852,366      $2,254,271      $1,815,695
 $ 50001 -  75000    138,011     $8,498,350,074      $4,841,717         $49,504      $3,650,382      $8,730,994      $7,382,537
 $ 75001 - 100000     63,640     $5,487,612,902               .         $18,957      $2,462,675      $6,214,475      $5,138,695
 $100001 - 250000     51,511     $7,178,454,705               .        $138,975      $3,485,460      $7,962,054     $10,505,067
 OVER $250,000         8,390     $5,426,042,077               .         $76,860        $622,096      $1,459,571      $4,231,421
                     =======    ===============    ============    ============    ============    ============    ============
                     896,536    $40,500,723,988     $18,748,646        $355,339     $17,712,768     $40,563,338     $44,401,898
 
                                           SAVING                    SELF EMPLOYED                           ADJUSTED
                                       WITHDRAWAL         ALIMONY       & OTHER              TOTAL              GROSS
 AGICLASS                  KEOUGH         PENALTY            PAID     ADJUSTMENTS      ADJUSTMENTS             INCOME
 
 UNDER $1                       .               .               .            $339           $2,716          $-267,594
 $     1  -  5000         $10,092         $18,838        $141,232        $842,773       $1,815,755       $221,917,944
 $  5001 -  10000         $51,233         $54,425        $868,703      $3,045,557       $6,530,171       $693,274,366
 $ 10001 -  15000        $102,763         $63,460        $866,067      $4,150,203       $9,214,513     $1,046,826,216
 $ 15001 -  20000        $171,440         $64,290        $912,747      $4,143,317      $10,625,467     $1,398,897,420
 $ 20001 -  25000        $241,121         $87,489      $1,088,050      $3,894,527      $11,508,732     $1,580,617,221
 $ 25001 -  30000        $197,111         $65,113      $1,484,911      $3,841,584      $12,377,542     $1,649,743,791
 $ 30001 -  35000        $364,576         $76,283      $1,779,314      $3,690,713      $13,269,829     $1,714,224,879
 $ 35001 -  40000        $420,108         $50,294      $1,742,537      $3,884,714      $13,761,987     $1,797,521,415
 $ 40001 -  45000        $475,973         $54,015      $2,153,050      $3,897,247      $13,897,816     $1,850,004,894
 $ 45001 -  50000        $546,268         $58,708      $1,933,509      $3,768,620      $13,109,335     $1,851,387,117
 $ 50001 -  75000      $3,361,709        $210,181      $8,268,052     $16,247,218      $52,742,294     $8,445,607,077
 $ 75001 - 100000      $3,889,680        $160,371      $6,465,899     $10,711,230      $35,061,982     $5,452,550,775
 $100001 - 250000     $19,975,954        $122,983     $13,680,342     $19,451,146      $75,321,981     $7,103,132,607
 OVER $250,000        $13,855,918        $127,249      $8,974,783      $8,460,605      $37,808,503     $5,388,233,562
                     ============    ============    ============    =============    ============    ===============
                      $43,663,946      $1,213,699     $50,359,196     $90,029,793     $307,048,623    $40,193,671,690
1_____________________________________________________________
 
 DISTRIBUTION OF 1040 ADJUSTMENTS TO INCOME, 2001
 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                 896,536       $45,175            $527          $1,963          $2,035          $2,112          $2,129
 UNDER $1                 34      $-13,941               .               .               .               .          $2,377
 $     1  -  5000     63,941        $3,499            $521            $500          $2,089          $1,414          $1,380
 $  5001 -  10000     93,098        $7,517            $399          $1,265          $1,282          $1,531          $1,423
 $ 10001 -  15000     83,914       $12,585            $419          $2,413          $1,265          $1,760          $1,473
 $ 15001 -  20000     80,018       $17,615            $436          $1,150          $1,288          $1,714          $1,617
 $ 20001 -  25000     70,449       $22,600            $494          $1,513          $1,409          $1,787          $1,714
 $ 25001 -  30000     60,132       $27,641            $559          $1,064          $1,404          $1,826          $1,712
 $ 30001 -  35000     52,833       $32,697            $571          $1,080          $1,535          $1,895          $1,782
 $ 35001 -  40000     47,986       $37,746            $614            $606          $1,622          $1,850          $1,845
 $ 40001 -  45000     43,581       $42,769            $581          $1,511          $1,659          $1,937          $1,883
 $ 45001 -  50000     38,998       $47,810            $585          $1,504          $1,655          $2,095          $1,950
 $ 50001 -  75000    138,011       $61,577            $496          $1,547          $2,136          $2,008          $2,104
 $ 75001 - 100000     63,640       $86,229               .          $1,580          $2,689          $2,296          $2,351
 $100001 - 250000     51,511      $139,358               .          $2,527          $3,851          $2,663          $2,754
 OVER $250,000         8,390      $646,727               .          $2,650          $5,925          $3,492          $3,348
 
                                           SAVING                    SELF EMPLOYED                      ADJUSTED
                                       WITHDRAWAL         ALIMONY       & OTHER              TOTAL         GROSS
 AGICLASS                  KEOUGH         PENALTY            PAID     ADJUSTMENTS      ADJUSTMENTS        INCOME
 
 ALL                       $9,684            $226          $9,215            $991           $1,975       $44,833
 UNDER $1                       .               .               .            $339           $1,358      $-14,084
 $     1  -  5000          $1,442            $129          $5,044            $271             $507        $3,471
 $  5001 -  10000          $1,653            $168          $7,362            $435             $756        $7,447
 $ 10001 -  15000          $2,055            $159          $6,099            $600             $953       $12,475
 $ 15001 -  20000          $3,061            $158          $5,338            $718           $1,105       $17,482
 $ 20001 -  25000          $2,709            $244          $5,727            $753           $1,198       $22,436
 $ 25001 -  30000          $2,942            $183          $5,646            $777           $1,241       $27,435
 $ 30001 -  35000          $3,170            $223          $5,218            $766           $1,321       $32,446
 $ 35001 -  40000          $3,591            $163          $5,345            $799           $1,359       $37,459
 $ 40001 -  45000          $4,034            $161          $5,741            $804           $1,396       $42,450
 $ 45001 -  50000          $4,792            $213          $5,806            $831           $1,436       $47,474
 $ 50001 -  75000          $4,944            $197          $6,480            $942           $1,604       $61,195
 $ 75001 - 100000          $5,858            $289          $8,598          $1,246           $2,668       $85,678
 $100001 - 250000         $11,500            $285         $15,033          $1,905           $4,911      $137,895
 OVER $250,000            $20,867          $1,844         $37,395          $3,043          $10,066      $642,221