_____________________________________________________________
 
 DISTRIBUTION OF 1040 ADJUSTMENTS TO INCOME, 2002
 CLASSIFIED BY ADJUSTED GROSS INCOME CLASS
 _____________________________________________________________
 
                                                        STUDENT         MEDICAL                                            SELF
                                          TOTAL            LOAN          SAVING          MOVING                        EMPLOYED
 AGICLASS            RETURNS             INCOME        INTEREST         ACCOUNT        EXPENSES             IRA          HEALTH
 
 UNDER $1             11,326    $-1,086,946,715        $170,822         $15,600        $172,685        $292,261      $1,515,981
 $     1  -  5000     95,893       $263,798,932        $231,882          $5,342        $175,104        $280,257        $954,090
 $  5001 -  10000     93,270       $706,827,145        $522,847         $17,647        $430,433        $632,766      $1,673,215
 $ 10001 -  15000     85,913     $1,087,916,395        $943,207         $14,528        $707,630      $1,099,640      $2,180,248
 $ 15001 -  20000     81,040     $1,431,745,676      $1,185,935         $15,673        $889,665      $1,802,948      $2,421,843
 $ 20001 -  25000     72,063     $1,632,183,082      $1,565,581         $11,196        $957,716      $2,062,270      $2,661,194
 $ 25001 -  30000     61,502     $1,704,803,201      $1,891,064         $15,307      $1,004,289      $2,800,423      $2,640,592
 $ 30001 -  35000     52,524     $1,720,841,507      $2,048,064          $3,519        $968,951      $2,733,122      $2,498,634
 $ 35001 -  40000     48,137     $1,820,788,059      $2,177,125         $21,140      $1,036,963      $2,846,981      $2,663,659
 $ 40001 -  45000     43,258     $1,853,714,752      $2,142,213         $10,938      $1,092,776      $2,937,570      $2,447,183
 $ 45001 -  50000     39,521     $1,892,946,071      $2,225,296         $12,735        $876,290      $2,848,694      $2,350,796
 $ 50001 -  75000    138,969     $8,575,286,660      $7,503,908         $57,585      $3,670,303     $11,077,280      $9,650,193
 $ 75001 - 100000     65,605     $5,676,444,727      $3,667,750         $68,480      $2,291,941      $8,228,296      $6,680,012
 $100001 - 250000     52,268     $7,271,451,301        $869,545        $128,990      $3,802,505     $10,629,799     $13,270,521
 OVER $250,000         8,023     $4,975,202,069               .         $69,708        $823,159      $2,080,894      $5,625,402
                     =======    ===============    ============    ============    ============    ============    ============
                     949,312    $39,527,002,862     $27,145,239        $468,388     $18,900,410     $52,353,201     $59,233,563
 
                                           SAVING                    SELF EMPLOYED                           ADJUSTED
                                       WITHDRAWAL         ALIMONY       & OTHER              TOTAL              GROSS
 AGICLASS                  KEOUGH         PENALTY            PAID     ADJUSTMENTS      ADJUSTMENTS             INCOME
 
 UNDER $1                 $97,011         $27,933      $2,032,923      $2,224,111       $6,549,327      $-893,496,024
 $     1  -  5000         $23,225         $26,380        $332,568      $5,144,377       $7,173,225       $256,625,508
 $  5001 -  10000         $61,652         $47,753        $709,788      $9,636,701      $13,732,802       $693,094,127
 $ 10001 -  15000        $120,380         $55,823      $1,171,672      $9,548,829      $15,841,957     $1,072,074,187
 $ 15001 -  20000        $266,253         $64,563      $1,034,581      $8,257,446      $15,938,907     $1,415,806,454
 $ 20001 -  25000        $219,013         $45,553      $1,095,553      $7,514,304      $16,132,380     $1,616,050,407
 $ 25001 -  30000        $290,805         $54,716      $1,408,361      $7,061,531      $17,167,088     $1,687,658,774
 $ 30001 -  35000        $438,932         $71,639      $1,984,781      $6,154,249      $16,901,891     $1,703,939,303
 $ 35001 -  40000        $599,730         $37,058      $2,053,979      $6,149,107      $17,585,742     $1,803,202,023
 $ 40001 -  45000        $467,761         $42,333      $1,783,954      $6,204,753      $17,129,481     $1,836,585,014
 $ 45001 -  50000        $514,969         $44,423      $1,914,929      $6,056,373      $16,844,505     $1,876,101,345
 $ 50001 -  75000      $3,666,840        $179,280      $9,418,551     $24,458,330      $69,682,270     $8,505,603,608
 $ 75001 - 100000      $4,726,486         $95,636      $6,576,220     $19,997,947      $52,332,768     $5,624,111,626
 $100001 - 250000     $22,437,168        $168,433     $14,976,357     $27,762,115      $94,045,433     $7,177,405,696
 OVER $250,000        $16,220,049         $49,741      $9,284,310      $8,723,991      $42,877,254     $4,932,324,817
                     ============    ============    ============    =============    ============    ===============
                      $50,150,274      $1,011,264     $55,778,527    $154,894,164     $419,935,030    $39,307,086,865
1_____________________________________________________________
 
 DISTRIBUTION OF 1040 ADJUSTMENTS TO INCOME, 2002
 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                 949,312       $41,691            $558          $1,774          $2,101          $2,810          $2,573
 UNDER $1             11,326     $-107,597            $727          $3,120          $2,785          $2,923          $2,618
 $     1  -  5000     95,893        $2,751            $442            $445          $1,424          $1,719          $1,598
 $  5001 -  10000     93,270        $7,578            $424            $840          $1,398          $1,793          $1,739
 $ 10001 -  15000     85,913       $12,663            $433          $1,211          $1,371          $1,971          $1,824
 $ 15001 -  20000     81,040       $17,667            $418          $1,306          $1,275          $2,248          $1,866
 $ 20001 -  25000     72,063       $22,649            $462          $1,120          $1,382          $2,187          $2,004
 $ 25001 -  30000     61,502       $27,719            $500          $1,093          $1,466          $2,338          $2,078
 $ 30001 -  35000     52,524       $32,763            $531            $880          $1,607          $2,412          $2,161
 $ 35001 -  40000     48,137       $37,825            $537          $1,922          $1,588          $2,446          $2,252
 $ 40001 -  45000     43,258       $42,853            $561          $1,563          $1,881          $2,537          $2,320
 $ 45001 -  50000     39,521       $47,897            $610          $1,415          $1,845          $2,618          $2,401
 $ 50001 -  75000    138,969       $61,706            $610          $1,556          $2,183          $2,673          $2,518
 $ 75001 - 100000     65,605       $86,525            $749          $2,140          $2,567          $3,204          $2,907
 $100001 - 250000     52,268      $139,119            $460          $2,389          $4,183          $3,738          $3,385
 OVER $250,000         8,023      $620,117               .          $2,905          $7,221          $5,038          $4,112
 
                                           SAVING                    SELF EMPLOYED                      ADJUSTED
                                       WITHDRAWAL         ALIMONY       & OTHER              TOTAL         GROSS
 AGICLASS                  KEOUGH         PENALTY            PAID     ADJUSTMENTS      ADJUSTMENTS        INCOME
 
 ALL                      $12,038            $191          $9,837          $1,117           $2,038       $41,459
 UNDER $1                  $5,106            $333         $15,401          $1,328           $2,835      $-88,456
 $     1  -  5000          $1,787            $109          $6,929            $766             $959        $2,676
 $  5001 -  10000          $2,569            $144          $6,337            $942           $1,161        $7,431
 $ 10001 -  15000          $3,439            $142          $6,620            $939           $1,218       $12,479
 $ 15001 -  20000          $3,915            $151          $5,361            $969           $1,294       $17,470
 $ 20001 -  25000          $3,221            $124          $5,676            $984           $1,348       $22,426
 $ 25001 -  30000          $3,267            $166          $5,159            $962           $1,406       $27,441
 $ 30001 -  35000          $4,572            $223          $5,960            $907           $1,459       $32,441
 $ 35001 -  40000          $5,215            $124          $5,737            $900           $1,475       $37,460
 $ 40001 -  45000          $4,678            $137          $5,663            $889           $1,453       $42,457
 $ 45001 -  50000          $4,598            $179          $6,060            $887           $1,499       $47,471
 $ 50001 -  75000          $6,031            $189          $7,228            $963           $1,698       $61,205
 $ 75001 - 100000          $8,093            $187          $8,585          $1,293           $2,323       $85,727
 $100001 - 250000         $14,050            $400         $16,494          $1,816           $4,476      $137,319
 OVER $250,000            $25,423            $873         $38,207          $3,127          $11,361      $614,773