****************************SUMMARY OF 2004 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    *                                                               
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                                   STATE OF UTAH                                                                                                      
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 UNDER $1          10,552      $-668,303,061         $1,253   -0.00      19,725                                                                       
 $     1  -  5000  80,119       $219,647,332       $182,771    0.08      50,604                                                                       
 $  5001 -  10000  84,306       $628,493,147     $2,938,611    0.47      93,525                                                                       
 $ 10001 -  15000  79,432       $991,962,427    $11,271,349    1.14     129,407                                                                       
 $ 15001 -  20000  76,799     $1,341,724,152    $21,597,131    1.61     148,362                                                                       
 $ 20001 -  25000  68,981     $1,547,125,493    $31,612,478    2.04     148,558                                                                       
 $ 25001 -  30000  59,586     $1,636,206,502    $39,924,192    2.44     139,397                                                                       
 $ 30001 -  35000  52,201     $1,693,769,195    $46,924,635    2.77     130,137                                                                       
 $ 35001 -  40000  46,723     $1,750,621,498    $53,463,619    3.05     124,165                                                                       
 $ 40001 -  45000  42,430     $1,801,008,791    $59,481,194    3.30     119,645                                                                       
 $ 45001 -  50000  38,550     $1,830,270,831    $64,611,470    3.53     114,102                                                                       
 $ 50001 -  75000 138,905     $8,514,227,771   $337,904,495    3.97     447,071                                                                       
 $ 75001 - 100000  70,810     $6,076,950,751   $269,254,115    4.43     240,261                                                                       
 $100001 - 250000  60,481     $8,301,221,527   $398,775,609    4.80     208,022                                                                       
 OVER $250,000     10,274     $7,365,418,833   $401,168,913    5.45      35,068                                                                       
                                                                                                                                                      
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 TOTAL            920,149   $43,030,345,189  $1,739,111,834    4.04   2,148,049                                                                       
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                                   B. PERCENTAGE DISTRIBUTION                                                                                         
 UNDER $1              1.1            -1.6           0.0                    0.9                                                                       
 $     1  -  5000      8.7             0.5           0.0                    2.4                                                                       
 $  5001 -  10000      9.2             1.5           0.2                    4.4                                                                       
 $ 10001 -  15000      8.6             2.3           0.6                    6.0                                                                       
 $ 15001 -  20000      8.3             3.1           1.2                    6.9                                                                       
 $ 20001 -  25000      7.5             3.6           1.8                    6.9                                                                       
 $ 25001 -  30000      6.5             3.8           2.3                    6.5                                                                       
 $ 30001 -  35000      5.7             3.9           2.7                    6.1                                                                       
 $ 35001 -  40000      5.1             4.1           3.1                    5.8                                                                       
 $ 40001 -  45000      4.6             4.2           3.4                    5.6                                                                       
 $ 45001 -  50000      4.2             4.3           3.7                    5.3                                                                       
 $ 50001 -  75000     15.1            19.8          19.4                   20.8                                                                       
 $ 75001 - 100000      7.7            14.1          15.5                   11.2                                                                       
 $100001 - 250000      6.6            19.3          22.9                    9.7                                                                       
 OVER $250,000         1.1            17.1          23.1                    1.6                                                                       
                                                                                                                                                      
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  TOTAL              100.0           100.0         100.0                  100.0                                                                       
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                                   C. AVERAGE PER RETURN                                                                                              
  UNDER $1                        $-63,334            $0                   1.87                                                                       
  $     1  -  5000                  $2,742            $2                   0.63                                                                       
  $  5001 -  10000                  $7,455           $35                   1.11                                                                       
  $ 10001 -  15000                 $12,488          $142                   1.63                                                                       
  $ 15001 -  20000                 $17,471          $281                   1.93                                                                       
  $ 20001 -  25000                 $22,428          $458                   2.15                                                                       
  $ 25001 -  30000                 $27,460          $670                   2.34                                                                       
  $ 30001 -  35000                 $32,447          $899                   2.49                                                                       
  $ 35001 -  40000                 $37,468        $1,144                   2.66                                                                       
  $ 40001 -  45000                 $42,447        $1,402                   2.82                                                                       
  $ 45001 -  50000                 $47,478        $1,676                   2.96                                                                       
  $ 50001 -  75000                 $61,295        $2,433                   3.22                                                                       
  $ 75001 - 100000                 $85,821        $3,802                   3.39                                                                       
  $100001 - 250000                $137,253        $6,593                   3.44                                                                       
  OVER $250,000                   $716,899       $39,047                   3.41                                                                       
                                                                                                                                                      
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  TOTAL                            $46,765        $1,890                   2.33                                                                       
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          # DOLLAR AMOUNTS MAY NOT SUM EXACTLY DUE TO ROUNDING OF CENTS