****************************SUMMARY OF 2000 STATE        INCOME TAX RETURNS************             
*                  CALENDAR YEAR FULL YEAR    RESIDENTS ONLY                          *             
* ADJUSTED GROSS    NO. OF   ADJUSTED GROSS     STATE #    EFFECTIVE    NO. OF NET##  *             
*  INCOME CLASS     RETURNS      INCOME#       TAX PAID  STATE TAX RATE EXEMPTIONS    *             
***************************************************************************************             
                                   STATE OF UTAH                                                    
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 UNDER $1           6,883     $-1104942475         $3,059     -0.00      14,879                     
 $     1  -  5000  93,677     $253,201,047       $511,199      0.20      43,301                     
 $  5001 -  10000  88,274     $656,775,459     $4,923,576      0.75      89,646                     
 $ 10001 -  15000  78,768     $982,665,497    $14,538,374      1.48     120,871                     
 $ 15001 -  20000  75,113   $1,312,479,735    $26,232,143      2.00     137,205                     
 $ 20001 -  25000  66,383   $1,488,966,619    $37,089,357      2.49     135,215                     
 $ 25001 -  30000  56,185   $1,541,983,254    $44,128,248      2.86     126,453                     
 $ 30001 -  35000  49,504   $1,606,620,886    $50,251,700      3.13     122,064                     
 $ 35001 -  40000  44,921   $1,683,188,842    $56,140,458      3.34     121,354                     
 $ 40001 -  45000  41,017   $1,741,111,303    $61,858,557      3.55     118,786                     
 $ 45001 -  50000  36,471   $1,731,089,543    $64,490,807      3.73     111,868                     
 $ 50001 -  75000 129,878   $7,937,843,203   $324,945,658      4.09     432,327                     
 $ 75001 - 100000  57,588   $4,928,491,930   $218,566,878      4.43     200,563                     
 $100001 - 250000  47,039   $6,525,429,074   $311,008,036      4.77     165,020                     
 OVER $250,000      9,018   $6,437,444,301   $340,632,160      5.29      30,818                     
                                                                                                    
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 TOTAL            880,719  $37,722,348,218 $1,555,320,208      4.12   1,970,370                     
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                                   B. PERCENTAGE DISTRIBUTION                                       
 UNDER $1              0.8            -2.9           0.0                    0.8                     
 $     1  -  5000     10.6             0.7           0.0                    2.2                     
 $  5001 -  10000     10.0             1.7           0.3                    4.5                     
 $ 10001 -  15000      8.9             2.6           0.9                    6.1                     
 $ 15001 -  20000      8.5             3.5           1.7                    7.0                     
 $ 20001 -  25000      7.5             3.9           2.4                    6.9                     
 $ 25001 -  30000      6.4             4.1           2.8                    6.4                     
 $ 30001 -  35000      5.6             4.3           3.2                    6.2                     
 $ 35001 -  40000      5.1             4.5           3.6                    6.2                     
 $ 40001 -  45000      4.7             4.6           4.0                    6.0                     
 $ 45001 -  50000      4.1             4.6           4.1                    5.7                     
 $ 50001 -  75000     14.7            21.0          20.9                   21.9                     
 $ 75001 - 100000      6.5            13.1          14.1                   10.2                     
 $100001 - 250000      5.3            17.3          20.0                    8.4                     
 OVER $250,000         1.0            17.1          21.9                    1.6                     
                                                                                                    
                    ______________________________________________________________                  
  TOTAL              100.0           100.0         100.0                  100.0                     
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                                   C. AVERAGE PER RETURN                                            
  UNDER $1                        $-160532            $0                   2.16                     
  $     1  -  5000                  $2,703            $5                   0.46                     
  $  5001 -  10000                  $7,440           $56                   1.02                     
  $ 10001 -  15000                 $12,475          $185                   1.53                     
  $ 15001 -  20000                 $17,473          $349                   1.83                     
  $ 20001 -  25000                 $22,430          $559                   2.04                     
  $ 25001 -  30000                 $27,445          $785                   2.25                     
  $ 30001 -  35000                 $32,454        $1,015                   2.47                     
  $ 35001 -  40000                 $37,470        $1,250                   2.70                     
  $ 40001 -  45000                 $42,449        $1,508                   2.90                     
  $ 45001 -  50000                 $47,465        $1,768                   3.07                     
  $ 50001 -  75000                 $61,118        $2,502                   3.33                     
  $ 75001 - 100000                 $85,582        $3,795                   3.48                     
  $100001 - 250000                $138,724        $6,612                   3.51                     
  OVER $250,000                   $713,844       $37,772                   3.42                     
                                                                                                    
                    ______________________________________________________________                  
  TOTAL                            $42,831        $1,766                   2.24                     
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          # DOLLAR AMOUNTS MAY NOT SUM EXACTLY DUE TO ROUNDING OF CENTS