1<PRE> _______________________________________________________
 SUMMARY OF 2004 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             12,439        $-712,429,143             $135,722        $57,391,400       8,654         $129,334,645       3,785        69.6  
 $     1  -  5000     91,336         $244,063,313           $6,145,057       $462,876,900      88,235          $32,200,485       3,101        96.6  
 $  5001 -  10000     92,972         $692,920,303          $84,320,747       $497,345,650      87,862          $68,978,863       5,110        94.5  
 $ 10001 -  15000     86,848       $1,084,273,376         $253,828,605       $494,547,400      78,527         $101,425,536       8,321        90.4  
 $ 15001 -  20000     82,872       $1,447,429,931         $439,740,279       $482,342,250      71,862         $143,654,917      11,010        86.7  
 $ 20001 -  25000     73,974       $1,659,343,982         $616,910,810       $422,785,650      60,068         $187,812,018      13,906        81.2  
 $ 25001 -  30000     63,627       $1,746,975,330         $747,989,810       $344,042,150      46,553         $224,345,192      17,074        73.2  
 $ 30001 -  35000     55,475       $1,799,974,103         $844,640,747       $272,104,000      35,081         $271,689,537      20,394        63.2  
 $ 35001 -  40000     49,546       $1,856,515,200         $926,366,875       $220,792,200      27,015         $322,374,173      22,531        54.5  
 $ 40001 -  45000     44,794       $1,901,272,789         $988,276,305       $171,194,450      20,236         $359,733,686      24,558        45.2  
 $ 45001 -  50000     40,542       $1,924,980,052       $1,043,368,914       $133,250,250      15,302         $385,551,763      25,240        37.7  
 $ 50001 -  75000    145,791       $8,935,839,841       $5,277,563,394       $327,751,950      35,901       $1,932,210,035     109,890        24.6  
 $ 75001 - 100000     73,993       $6,350,216,172       $4,126,175,526        $76,209,750       7,973       $1,378,333,412      66,020        10.8  
 $100001 - 250000     63,432       $8,702,989,447       $6,243,513,430        $27,065,650       2,831       $1,837,279,816      60,601         4.5  
 OVER $250,000        10,273       $6,449,964,557       $5,592,663,240         $3,683,400         422         $938,023,901       9,851         4.1  
                     =======    =================    =================    ===============    ==========    ===============    ==========
                     987,914      $44,084,329,253      $27,191,639,461     $3,993,383,050     586,522       $8,312,947,979     401,392