1<PRE> _______________________________________________________
 SUMMARY OF 2005 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             11,875        $-711,177,533             $377,333        $57,138,300       8,398          $80,389,028       3,477        70.7  
 $     1  -  5000     88,829         $237,916,190           $7,036,122       $466,851,350      85,999          $28,998,065       2,830        96.8  
 $  5001 -  10000     91,585         $682,171,378          $89,757,964       $504,015,100      87,086          $53,520,128       4,499        95.1  
 $ 10001 -  15000     86,084       $1,075,564,803         $248,584,522       $500,372,250      78,381          $95,170,907       7,703        91.1  
 $ 15001 -  20000     83,902       $1,466,690,057         $441,567,318       $500,721,150      73,556         $140,453,313      10,346        87.7  
 $ 20001 -  25000     74,753       $1,677,844,608         $617,374,212       $437,334,200      61,408         $193,619,264      13,345        82.1  
 $ 25001 -  30000     65,318       $1,792,934,640         $757,288,563       $366,597,750      48,938         $221,954,170      16,380        74.9  
 $ 30001 -  35000     56,727       $1,840,699,865         $850,049,028       $290,922,500      36,849         $271,076,683      19,878        65.0  
 $ 35001 -  40000     50,575       $1,893,905,736         $932,022,834       $233,956,000      28,344         $392,798,683      22,231        56.0  
 $ 40001 -  45000     46,134       $1,958,751,601       $1,012,211,432       $187,869,350      21,830         $359,774,461      24,304        47.3  
 $ 45001 -  50000     41,654       $1,976,953,498       $1,056,948,654       $147,769,800      16,584         $398,205,464      25,070        39.8  
 $ 50001 -  75000    153,199       $9,393,748,213       $5,490,653,203       $378,664,400      40,491       $2,047,059,754     112,708        26.4  
 $ 75001 - 100000     80,508       $6,920,670,288       $4,463,452,774        $95,180,150       9,701       $1,509,424,882      70,807        12.0  
 $100001 - 250000     73,838      $10,203,434,719       $7,315,621,604        $40,299,100       4,079       $2,070,981,039      69,759         5.5  
 $250000 -1000000     11,720       $4,862,324,024       $4,125,418,410         $5,248,300         568         $707,696,517      11,152         4.8  
 OVER $1000000         1,473       $4,210,098,025       $3,699,772,638           $873,400          90         $510,239,274       1,383         6.1  
                     =======    =================    =================    ===============    ==========    ===============    ==========
                     1018174      $49,482,530,112      $31,108,136,611     $4,213,813,100     602,302       $9,081,361,632     415,872              
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 * INCLUDES NON-DEDUCTABLE PART