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      <OtherExpensesScheduleGrp>
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      <OtherIncomeDetail>
        <Desc>OTHER INCOME FROM STERLING POINTE APARTMENTS K-1</Desc>
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      <OtherLiabilitiesDetail>
        <Desc>MEMBERSHIP INT - CAPITAL ACCOUNT BALANCE - STERLING POINTE APARTMENTS LLC</Desc>
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</Return>
