1<PRE> _______________________________________________________
 
 DISTRIBUTION OF 1040 ADJUSTMENTS TO INCOME, 2003
 CLASSIFIED BY ADJUSTED GROSS INCOME CLASS
 _____________________________________________________________
 
                                                        STUDENT         MEDICAL                                            SELF
                                          TOTAL            LOAN          SAVING          MOVING                        EMPLOYED
 AGICLASS            RETURNS             INCOME        INTEREST         ACCOUNT        EXPENSES             IRA          HEALTH
 
 UNDER $1             13,414      $-700,049,998        $172,353          $3,495        $283,236        $318,116      $2,372,311
 $     1  -  5000     92,705       $257,180,597        $265,807               .        $202,401        $315,407      $1,625,742
 $  5001 -  10000     92,816       $707,166,825        $541,538          $2,286        $461,308        $721,538      $2,557,949
 $ 10001 -  15000     86,823     $1,101,941,248        $860,306          $5,965        $738,409      $1,193,344      $3,547,244
 $ 15001 -  20000     82,462     $1,459,969,049      $1,149,633          $5,600      $1,057,768      $1,861,489      $4,086,836
 $ 20001 -  25000     72,856     $1,653,526,852      $1,444,079          $8,921        $976,156      $2,274,960      $4,094,331
 $ 25001 -  30000     62,646     $1,739,105,611      $1,772,846          $6,037      $1,111,805      $2,897,018      $4,130,970
 $ 30001 -  35000     54,151     $1,775,703,032      $1,942,480          $4,739      $1,125,345      $3,108,062      $3,822,479
 $ 35001 -  40000     48,909     $1,851,428,290      $2,028,301          $4,463      $1,194,309      $3,210,175      $4,057,674
 $ 40001 -  45000     44,159     $1,894,337,225      $2,069,828         $10,846      $1,041,661      $3,246,428      $3,956,673
 $ 45001 -  50000     40,002     $1,917,948,821      $2,044,243         $13,351        $908,721      $3,380,134      $3,649,347
 $ 50001 -  75000    141,065     $8,706,757,340      $7,149,350         $46,753      $4,262,915     $12,633,836     $14,164,709
 $ 75001 - 100000     68,279     $5,912,460,797      $4,054,161         $19,983      $2,673,232      $8,325,851     $10,325,512
 $100001 - 250000     55,456     $7,723,230,613      $1,037,870         $95,821      $3,469,727     $12,088,135     $20,203,605
 OVER $250,000         8,756     $5,531,361,155               .         $66,916        $819,346      $2,382,126      $8,794,568
                     =======    ===============    ============    ============    ============    ============    ============
                     964,499    $41,532,067,457     $26,532,795        $295,176     $20,326,339     $57,956,619     $91,389,950
 
                                           SAVING                    SELF EMPLOYED                           ADJUSTED
                                       WITHDRAWAL         ALIMONY       & OTHER              TOTAL              GROSS
 AGICLASS                  KEOUGH         PENALTY            PAID     ADJUSTMENTS      ADJUSTMENTS             INCOME
 
 UNDER $1                $130,504         $22,330      $2,991,042      $2,543,087       $8,836,474      $-708,886,462
 $     1  -  5000         $39,435         $23,224        $703,130      $5,890,060       $9,065,206       $248,115,219
 $  5001 -  10000         $71,730         $43,567        $728,503     $10,897,295      $16,025,714       $691,140,914
 $ 10001 -  15000        $298,681         $42,815        $997,290     $10,765,211      $18,449,265     $1,083,491,718
 $ 15001 -  20000        $298,620         $63,627      $1,087,656     $10,033,223      $19,644,452     $1,440,324,395
 $ 20001 -  25000        $397,380         $42,861      $1,418,991      $8,474,086      $19,131,765     $1,634,394,857
 $ 25001 -  30000        $341,537         $46,005      $1,391,868      $7,697,349      $19,395,435     $1,719,709,976
 $ 30001 -  35000        $396,707         $54,931      $2,015,955      $6,500,212      $18,970,910     $1,756,731,888
 $ 35001 -  40000        $500,396         $35,560      $1,726,999      $6,267,836      $19,025,713     $1,832,402,351
 $ 40001 -  45000        $629,421         $36,933      $2,190,842      $6,287,086      $19,469,718     $1,874,867,314
 $ 45001 -  50000        $690,348         $44,521      $1,974,411      $6,367,597      $19,072,673     $1,898,875,953
 $ 50001 -  75000      $4,335,486        $131,525      $9,657,249     $24,249,695      $76,631,518     $8,630,125,187
 $ 75001 - 100000      $5,591,066         $82,769      $7,559,208     $20,716,219      $59,348,001     $5,853,112,502
 $100001 - 250000     $25,736,119        $130,215     $14,610,962     $31,002,444     $108,374,898     $7,614,855,595
 OVER $250,000        $18,281,217         $34,105     $10,550,011      $9,873,386      $50,801,675     $5,380,559,475
                     ============    ============    ============    =============    ============    ===============
                      $57,738,647        $834,988     $59,604,117    $167,564,786     $482,243,417    $40,949,820,882
1_____________________________________________________________
 
 DISTRIBUTION OF 1040 ADJUSTMENTS TO INCOME, 2003
 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                 964,499       $43,183            $507          $2,460          $2,078          $2,881          $3,714
 UNDER $1             13,414      $-65,486            $638          $3,495          $3,540          $2,866          $3,365
 $     1  -  5000     92,705        $2,774            $416               .          $1,289          $1,889          $2,296
 $  5001 -  10000     92,816        $7,619            $378          $2,286          $1,329          $2,122          $2,503
 $ 10001 -  15000     86,823       $12,692            $366          $1,988          $1,218          $1,894          $2,537
 $ 15001 -  20000     82,462       $17,705            $374          $1,867          $1,392          $2,108          $2,852
 $ 20001 -  25000     72,856       $22,696            $414          $1,487          $1,361          $2,095          $2,891
 $ 25001 -  30000     62,646       $27,761            $461          $2,012          $1,459          $2,260          $2,961
 $ 30001 -  35000     54,151       $32,792            $473          $1,580          $1,608          $2,502          $3,010
 $ 35001 -  40000     48,909       $37,855            $493          $2,232          $1,746          $2,581          $3,356
 $ 40001 -  45000     44,159       $42,898            $508          $2,169          $1,821          $2,568          $3,411
 $ 45001 -  50000     40,002       $47,946            $541          $2,225          $1,828          $2,691          $3,407
 $ 50001 -  75000    141,065       $61,722            $546          $2,226          $2,247          $2,744          $3,670
 $ 75001 - 100000     68,279       $86,593            $704          $1,998          $2,893          $3,266          $4,297
 $100001 - 250000     55,456      $139,268            $457          $2,818          $3,633          $4,005          $4,953
 OVER $250,000         8,756      $631,722               .          $3,042          $6,716          $5,451          $5,938
 
                                           SAVING                    SELF EMPLOYED                      ADJUSTED
                                       WITHDRAWAL         ALIMONY       & OTHER              TOTAL         GROSS
 AGICLASS                  KEOUGH         PENALTY            PAID     ADJUSTMENTS      ADJUSTMENTS        INCOME
 
 ALL                      $13,282            $170         $10,152          $1,144           $2,213       $42,578
 UNDER $1                  $5,438            $276         $19,051          $1,292           $3,268      $-66,381
 $     1  -  5000          $2,076            $105          $8,371            $810           $1,115        $2,676
 $  5001 -  10000          $2,049            $144          $6,623            $985           $1,254        $7,446
 $ 10001 -  15000          $5,062            $120          $6,561            $976           $1,315       $12,479
 $ 15001 -  20000          $4,328            $168          $5,466          $1,079           $1,473       $17,467
 $ 20001 -  25000          $4,415            $120          $5,816          $1,036           $1,500       $22,433
 $ 25001 -  30000          $3,753            $149          $5,752            $981           $1,519       $27,451
 $ 30001 -  35000          $5,022            $182          $6,339            $905           $1,538       $32,441
 $ 35001 -  40000          $5,106            $131          $5,265            $890           $1,558       $37,466
 $ 40001 -  45000          $5,380            $153          $6,846            $880           $1,605       $42,457
 $ 45001 -  50000          $6,638            $197          $6,094            $898           $1,629       $47,470
 $ 50001 -  75000          $6,993            $144          $7,256            $950           $1,811       $61,178
 $ 75001 - 100000          $9,136            $169          $8,904          $1,288           $2,488       $85,723
 $100001 - 250000         $15,636            $328         $15,527          $1,855           $4,771      $137,313
 OVER $250,000            $26,727            $474         $38,787          $3,250          $12,274      $614,500