<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-07T16:54:06-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>581445724</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LONG &amp; LONG CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>201 CHURCH STREET</AddressLine1Txt>
        <CityNm>LAGRANGE</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>302402711</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237008252</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JESS E BAKER TRUST</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>JESS</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>2918 ROANOKE ROAD</AddressLine1Txt>
        <CityNm>LAGRANGE</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30240</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TERI HOPPE</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>7068820584</PhoneNum>
      <SignatureDt>2024-01-19</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TERI</PersonFirstNm>
        <PersonLastNm>HOPPE</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WESLEY E LONG JR CPA</PreparerPersonNm>
      <PTIN>P00188073</PTIN>
      <PhoneNum>7068847331</PhoneNum>
      <PreparationDt>2024-01-19</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="RetDoc5">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>52345</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>2</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>2</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>2</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>2055</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>2055</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>2055</DividendsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>2057</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>2057</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>2057</TotalAdjNetIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc4">44</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>44</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>44</TaxesAdjNetIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc3">117</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>117</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>117</OtherExpensesAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>161</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>161</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>161</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>1200</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>1200</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>1361</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>161</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>161</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>1200</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>696</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>1896</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1896</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>11346</CashBOYAmt>
        <CashEOYAmt>12065</CashEOYAmt>
        <CashEOYFMVAmt>12065</CashEOYFMVAmt>
        <OtherInvestmentsBOYAmt>48125</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="RetDoc1">40280</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>40280</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>59471</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>52345</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>52345</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>59471</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>52345</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>59471</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>52345</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>59471</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>52345</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>59471</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>696</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>60167</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="RetDoc2">7822</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>52345</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>26</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>26</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>26</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>26</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>EAST VERNON BAPTIST CHURCH</IndividualWithBooksNm>
        <PhoneNum>7068820584</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>2918 ROANOKE ROAD</AddressLine1Txt>
          <CityNm>LAGRANGE</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30240</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>true</UndistributedIncomePYInd>
        <UndistributedIncomePY1Yr>2021</UndistributedIncomePY1Yr>
        <UndistributedIncomePY2Yr>2020</UndistributedIncomePY2Yr>
        <UndistributedIncomePY3Yr>2019</UndistributedIncomePY3Yr>
        <UndistributedIncomePY4Yr>2018</UndistributedIncomePY4Yr>
        <UndistrIncmSect4942a2NotAppInd>true</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>RALPH RIDDLE</PersonNm>
          <USAddress>
            <AddressLine1Txt>2918 ROANOKE RD</AddressLine1Txt>
            <CityNm>LAGRANGE</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30240</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DAVID PASLEY</PersonNm>
          <USAddress>
            <AddressLine1Txt>2918 ROANOKE RD</AddressLine1Txt>
            <CityNm>LAGRANGE</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30240</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TERI HOPPE</PersonNm>
          <USAddress>
            <AddressLine1Txt>2918 ROANOKE RD</AddressLine1Txt>
            <CityNm>LAGRANGE</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30240</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>THE PURPOSE OF THE JESS E BAKER TRUST IS TO PROVIDE SCHOLARSHIPS FOR EDUCATION</Description1Txt>
        <Expenses1Amt>1200</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>40899</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>11697</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>52596</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>52596</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>789</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>51807</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>2590</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>2590</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>26</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>26</TotalTaxAmt>
        <DistributableBeforeAdjAmt>2564</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>2564</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>2564</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>1200</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>1200</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>2564</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>2905</UndistributedIncomePYAmt>
        <PriorYear1Yr>2015</PriorYear1Yr>
        <PriorYear2Yr>2014</PriorYear2Yr>
        <PriorYear3Yr>2013</PriorYear3Yr>
        <TotalForPriorYearsAmt>4738</TotalForPriorYearsAmt>
        <QualifyingDistributionsAmt>1200</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>1200</AppliedToYear1Amt>
        <PriorYearUndistributedIncmAmt>4738</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>4738</PriorYearDeficiencyOrTaxAmt>
        <Taxable2Amt>1705</Taxable2Amt>
        <UndistributedIncomeCYAmt>2564</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>PAULA JORDON</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2918 ROANOKE RD</AddressLine1Txt>
            <CityNm>LAGRANGE</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30240</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>7068820584</RecipientPhoneNum>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ALYSSA PASLEY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>38 BORDER RD</AddressLine1Txt>
            <CityNm>LAGRANGE</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30241</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>1200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>1200</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>2</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>2055</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>2057</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>2057</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <InvestmentsOtherSchedule2 documentId="RetDoc1">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>GEORGIA BAPTIST FOUDATION</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>40280</BookValueAmt>
        <EOYFMVAmt>40280</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherDecreasesSchedule documentId="RetDoc2">
      <OtherDecreasesDetail>
        <Desc>UNREALIZED LOSS</Desc>
        <Amt>7822</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="RetDoc3">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>COST RECOVERY FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>117</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>117</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>117</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PENALTY</Desc>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="RetDoc4">
      <TaxesDetail>
        <CategoryTxt>EXCISE TAXES</CategoryTxt>
        <Amt>44</Amt>
        <NetInvestmentIncomeAmt>44</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>44</AdjustedNetIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
