1<PRE> _______________________________________________________
 
 DISTRIBUTION OF 1040 ADJUSTMENTS TO INCOME, 2004
 CLASSIFIED BY ADJUSTED GROSS INCOME CLASS
 _____________________________________________________________
 
                                                        STUDENT         MEDICAL                                            SELF                          SAVING
                                          TOTAL            LOAN          SAVING          MOVING                        EMPLOYED                      WITHDRAWAL
 AGICLASS            RETURNS             INCOME        INTEREST         ACCOUNT        EXPENSES             IRA          HEALTH          KEOUGH         PENALTY
 
 UNDER $1             12,237      $-699,924,242        $244,879          $2,588        $379,189        $330,613      $3,029,265        $215,096         $19,296
 $     1  -  5000     91,620       $256,342,336        $269,459               .        $218,187        $259,668      $1,905,273         $57,317         $28,115
 $  5001 -  10000     93,053       $713,136,001        $571,681          $1,463        $356,434        $605,461      $2,893,272         $53,907         $48,517
 $ 10001 -  15000     86,865     $1,104,693,399        $814,279               .        $826,393      $1,109,109      $3,365,191        $158,311         $44,458
 $ 15001 -  20000     82,840     $1,468,432,868      $1,163,676               .      $1,069,696      $1,722,602      $4,293,982        $265,857         $36,466
 $ 20001 -  25000     73,950     $1,679,620,245      $1,346,624          $1,463      $1,250,865      $2,133,642      $4,580,517        $329,482         $32,735
 $ 25001 -  30000     63,520     $1,764,940,068      $1,534,634          $1,462      $1,190,001      $2,796,595      $4,540,303        $360,709         $73,554
 $ 30001 -  35000     55,483     $1,821,077,425      $1,835,039          $4,875      $1,366,813      $3,011,787      $4,656,262        $620,151         $58,967
 $ 35001 -  40000     49,521     $1,875,880,465      $1,892,516            $313      $1,329,773      $3,302,428      $4,311,327        $543,197         $66,983
 $ 40001 -  45000     44,747     $1,920,169,264      $1,965,565          $9,006      $1,192,143      $3,523,332      $4,352,880        $656,772         $51,970
 $ 45001 -  50000     40,489     $1,943,436,164      $1,960,169          $4,875      $1,111,974      $3,873,204      $4,034,595        $587,345         $42,235
 $ 50001 -  75000    145,717     $9,014,920,019      $7,399,630         $26,193      $4,967,896     $13,098,460     $16,768,324      $4,398,847        $165,507
 $ 75001 - 100000     74,000     $6,416,904,319      $4,418,777         $33,138      $3,380,800      $8,836,487     $12,358,262      $5,847,817        $125,243
 $100001 - 250000     63,404     $8,827,163,592      $1,246,949         $77,442      $5,186,259     $13,532,180     $24,604,925     $26,811,691        $139,171
 OVER $250,000        10,249     $6,520,652,362               .         $61,326      $1,080,916      $2,608,853     $12,093,186     $21,504,178         $46,336
                     =======    ===============    ============    ============    ============    ============    ============    ============    ============
                     987,695    $44,627,444,285     $26,663,877        $224,144     $24,907,339     $60,744,421    $107,787,564     $62,410,677        $979,553
 
                                     SELF EMPLOYED                       RESERVIST          HEALTH                                        ADJUSTED
                          ALIMONY       & OTHER              TOTAL        BUSINESS          SAVING        EDUCATOR         TUITION           GROSS
 AGICLASS                    PAID     ADJUSTMENTS      ADJUSTMENTS         EXPENSE         ACCOUNT         EXPENSE            FEES          INCOME
 
 UNDER $1              $3,428,805      $5,167,956      $12,817,687         $12,098               .         $14,603      $2,486,910     $-712741911
 $     1  -  5000        $479,047      $8,351,587      $11,568,653         $53,965          $8,000         $33,580      $7,012,962    $244,773,530
 $  5001 -  10000        $885,259     $14,304,566      $19,720,560         $52,030          $2,800         $51,023     $10,699,878    $693,415,242
 $ 10001 -  15000        $961,120     $12,975,882      $20,254,743         $96,345          $1,124         $85,716      $7,598,111     $1084438415
 $ 15001 -  20000      $1,131,499     $11,811,387      $21,495,165         $67,734          $2,829        $170,546      $6,693,647     $1446937509
 $ 20001 -  25000      $1,021,470      $9,976,937      $20,673,735         $64,495          $3,714        $121,227      $4,910,112     $1658946339
 $ 25001 -  30000      $1,586,758      $8,893,340      $20,977,356         $86,157          $9,458        $238,953      $3,917,132     $1743962538
 $ 30001 -  35000      $1,644,496      $7,647,548      $20,845,938         $93,923          $5,045        $285,423      $2,820,134     $1800231298
 $ 35001 -  40000      $1,995,900      $6,875,137      $20,317,574        $102,430         $12,898        $285,619      $2,214,380     $1855562693
 $ 40001 -  45000      $2,007,230      $7,099,422      $20,858,320        $111,903         $25,121        $331,021      $2,320,058     $1899310758
 $ 45001 -  50000      $2,192,886      $7,163,411      $20,970,694         $87,130         $30,506        $368,452      $2,611,408     $1922465323
 $ 50001 -  75000     $10,027,204     $26,797,261      $83,649,322        $389,610         $95,314      $1,497,695      $7,695,487     $8931270177
 $ 75001 - 100000      $7,515,558     $23,688,637      $66,204,719        $234,211         $84,057      $1,141,852     $10,080,733     $6350698449
 $100001 - 250000     $16,494,437     $39,614,845     $127,707,899        $307,403        $144,398        $975,756     $16,204,073     $8699455547
 OVER $250,000        $11,137,285     $11,740,511      $60,272,591         $53,590         $51,389         $34,879          $2,000     $6360379775
                     ============    =============    ============    ============    ============    ============    ============    ============
                      $62,508,954    $202,108,427     $548,334,956      $1,813,024        $476,653      $5,636,345     $87,267,025    $43979105682
1_____________________________________________________________
 
 DISTRIBUTION OF 1040 ADJUSTMENTS TO INCOME, 2004
 CLASSIFIED BY ADJUSTED GROSS INCOME CLASS
 AVERAGE VALUES
 
 _____________________________________________________________
 
                                                   STUDENT         MEDICAL                                            SELF                          SAVING
                                     TOTAL            LOAN          SAVING          MOVING                        EMPLOYED                      WITHDRAWAL
 AGICLASS            RETURNS        INCOME        INTEREST         ACCOUNT        EXPENSES             IRA          HEALTH          KEOUGH         PENALTY
 
 ALL                 987,695          $252            $462          $2,463          $2,374         $10,561         $15,786          $8,915               .
 UNDER $1             12,237          $228            $651          $2,588          $3,681         $22,410         $14,508         $12,321               .
 $     1  -  5000     91,620          $320            $346               .          $1,788          $6,844         $12,370          $4,156               .
 $  5001 -  10000     93,053          $245            $363          $1,463          $1,212          $7,197         $13,181          $3,322               .
 $ 10001 -  15000     86,865          $214            $332               .          $1,530          $6,583         $13,960          $2,891               .
 $ 15001 -  20000     82,840          $343            $342               .          $1,522          $6,083         $15,382          $4,386               .
 $ 20001 -  25000     73,950          $216            $354          $1,463          $1,558          $5,185         $15,896          $3,879               .
 $ 25001 -  30000     63,520          $249            $378          $1,462          $1,566          $6,272         $15,354          $5,193               .
 $ 30001 -  35000     55,483          $256            $417          $2,438          $1,780          $5,710         $15,020          $5,986               .
 $ 35001 -  40000     49,521          $237            $435            $313          $1,819          $5,785         $14,804          $5,240               .
 $ 40001 -  45000     44,747          $233            $463          $2,252          $1,907          $5,974         $14,266          $4,296               .
 $ 45001 -  50000     40,489          $231            $478          $1,625          $2,052          $6,469         $14,660          $5,077               .
 $ 50001 -  75000    145,717          $248            $510          $1,746          $2,445          $7,400         $15,313          $6,167               .
 $ 75001 - 100000     74,000          $260            $656          $2,367          $3,011          $9,313         $17,915          $5,325               .
 $100001 - 250000     63,404          $264            $434          $2,670          $4,318         $15,968         $19,792          $7,883               .
 OVER $250,000        10,249          $247               .          $3,228          $7,404         $38,671         $20,803         $29,000               .
 
                                     SELF EMPLOYED                       RESERVIST          HEALTH                                      ADJUSTED
                          ALIMONY       & OTHER              TOTAL        BUSINESS          SAVING        EDUCATOR         TUITION         GROSS
 AGICLASS                    PAID     ADJUSTMENTS      ADJUSTMENTS         EXPENSE         ACCOUNT         EXPENSE            FEES        INCOME
 
 ALL                       $2,348         $45,255           $2,117          $1,945         $-1,303         $11,188          $2,974       $44,598
 UNDER $1                  $4,125        $-65,554           $2,996          $3,025        $-24,849         $12,170          $3,061      $-66,817
 $     1  -  5000          $1,271          $2,798           $2,648          $2,570         $-2,074          $2,628          $2,029        $2,672
 $  5001 -  10000          $1,433          $7,664           $2,480          $1,334           $-842          $5,013          $1,947        $7,452
 $ 10001 -  15000          $1,394         $12,717           $2,363          $2,294         $-1,708          $5,973          $1,855       $12,484
 $ 15001 -  20000          $1,561         $17,726           $2,248          $1,693           $-150          $7,058          $2,091       $17,467
 $ 20001 -  25000          $1,553         $22,713           $2,028          $2,150          $1,469          $8,185          $2,034       $22,433
 $ 25001 -  30000          $1,610         $27,786           $1,938          $2,004           $-987          $8,005          $2,352       $27,455
 $ 30001 -  35000          $1,633         $32,822           $1,795          $2,042            $105          $9,031          $2,539       $32,447
 $ 35001 -  40000          $1,624         $37,881           $1,697          $1,933         $-1,108         $10,699          $2,668       $37,470
 $ 40001 -  45000          $1,672         $42,912           $1,728          $1,805            $158         $12,423          $2,799       $42,446
 $ 45001 -  50000          $1,695         $47,999           $1,800          $1,556            $627         $13,495          $2,827       $47,481
 $ 50001 -  75000          $1,862         $61,866           $1,645          $1,755            $438         $19,003          $2,824       $61,292
 $ 75001 - 100000          $2,545         $86,715           $2,085          $1,561          $1,457         $24,024          $3,368       $85,820
 $100001 - 250000          $4,714        $139,221           $2,130          $2,673          $1,642         $43,248          $3,949      $137,207
 OVER $250,000            $12,775        $636,223           $2,000          $5,954            $541         $67,977          $5,516      $620,585