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 SUMMARY OF 2001 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              8,715        $-500,781,468              $75,931        $32,350,150       5,600          $71,152,649       3,115        64.3  
 $     1  -  5000     95,329         $257,818,463           $9,251,034       $444,461,975      92,714          $69,152,214       2,615        97.3  
 $  5001 -  10000     93,112         $693,367,844         $109,588,660       $451,958,625      88,587          $46,668,383       4,525        95.1  
 $ 10001 -  15000     83,980       $1,047,596,150         $286,047,642       $423,184,150      76,230          $89,614,199       7,750        90.8  
 $ 15001 -  20000     80,074       $1,399,860,692         $500,793,618       $402,357,825      69,021         $161,387,718      11,053        86.2  
 $ 20001 -  25000     70,506       $1,581,872,899         $685,571,341       $339,050,375      56,429         $169,339,761      14,077        80.0  
 $ 25001 -  30000     60,164       $1,650,632,106         $800,377,330       $264,773,225      42,750         $214,088,460      17,414        71.1  
 $ 30001 -  35000     52,836       $1,714,278,506         $878,230,109       $202,085,375      31,451         $334,223,696      21,385        59.5  
 $ 35001 -  40000     47,993       $1,797,806,378         $955,407,059       $157,307,475      23,592         $325,424,001      24,401        49.2  
 $ 40001 -  45000     43,586       $1,850,242,498       $1,011,880,039       $117,815,450      17,186         $367,023,992      26,400        39.4  
 $ 45001 -  50000     39,020       $1,852,436,570       $1,039,788,794        $86,971,100      12,402         $389,615,160      26,618        31.8  
 $ 50001 -  75000    138,070       $8,448,853,185       $5,075,315,265       $185,958,800      25,482       $1,925,344,847     112,588        18.5  
 $ 75001 - 100000     63,660       $5,454,186,522       $3,550,176,220        $34,534,175       4,549       $1,245,239,912      59,111         7.1  
 $100001 - 250000     51,533       $7,105,248,437       $5,082,376,154        $12,627,700       1,652       $1,502,661,670      49,881         3.2  
 OVER $250,000         8,387       $5,385,521,071       $4,518,525,331         $1,692,300         236         $865,860,969       8,151         2.8  
                     =======    =================    =================    ===============    ==========    ===============    ==========
                     936,965      $39,738,939,853      $24,503,404,527     $3,157,128,700     547,881       $7,776,797,631     389,084