1<PRE> _______________________________________________________
 SUMMARY OF 2002 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             11,392        $-891,749,435              $26,614        $44,322,200       7,571          $88,400,859       3,821        66.5  
 $     1  -  5000     95,615         $256,004,334           $6,945,064       $460,966,800      92,543          $30,308,058       3,072        96.8  
 $  5001 -  10000     93,229         $692,775,417          $94,413,958       $468,590,925      88,178         $140,672,664       5,051        94.6  
 $ 10001 -  15000     85,926       $1,072,232,171         $266,850,180       $448,901,350      77,472         $100,344,334       8,454        90.2  
 $ 15001 -  20000     81,062       $1,416,159,242         $469,193,211       $420,689,425      69,320         $145,050,837      11,742        85.5  
 $ 20001 -  25000     72,095       $1,616,734,704         $656,961,190       $355,363,900      56,863         $189,647,254      15,232        78.9  
 $ 25001 -  30000     61,560       $1,689,293,604         $780,347,773       $277,128,150      43,078         $231,455,467      18,482        70.0  
 $ 30001 -  35000     52,512       $1,703,528,145         $844,734,153       $204,213,350      30,762         $286,595,926      21,750        58.6  
 $ 35001 -  40000     48,176       $1,804,678,642         $932,765,247       $160,064,400      23,214         $337,154,881      24,962        48.2  
 $ 40001 -  45000     43,275       $1,837,348,736         $979,225,798       $119,083,900      16,787         $376,316,854      26,488        38.8  
 $ 45001 -  50000     39,541       $1,877,021,461       $1,030,995,251        $86,503,375      11,984         $408,031,893      27,557        30.3  
 $ 50001 -  75000    139,007       $8,508,034,016       $5,034,457,626       $190,275,550      25,275       $1,941,707,423     113,732        18.2  
 $ 75001 - 100000     65,624       $5,625,655,813       $3,630,894,414        $35,871,300       4,573       $1,287,076,757      61,051         7.0  
 $100001 - 250000     52,282       $7,178,675,090       $5,096,482,636        $11,685,775       1,502       $1,540,997,300      50,780         2.9  
 OVER $250,000         8,026       $4,929,529,299       $4,132,117,170         $1,490,375         201         $789,518,873       7,825         2.5  
                     =======    =================    =================    ===============    ==========    ===============    ==========
                     949,322      $39,315,921,239      $23,956,410,285     $3,285,150,775     549,323       $7,893,279,380     399,999