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        <OfficerDirTrstKeyEmplGrp>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>PENNY S BABER</PersonNm>
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          <PersonNm>ERIK M BABER</PersonNm>
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          <FormAndInfoAndMaterialsTxt>SEE ATTACHED IRS RULING LETTER</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>SEE ATTACHED IRS RULING LETTER</SubmissionDeadlinesTxt>
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        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
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        <CategoryTxt>PROFESSIONAL FEES</CategoryTxt>
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        <NetInvestmentIncomeAmt>1710</NetInvestmentIncomeAmt>
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        <PropertyDesc>BUILDING</PropertyDesc>
        <AcquiredDt>1992-09-16</AcquiredDt>
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        <ComputationMethodTxt>S/L</ComputationMethodTxt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE EQUIPMENT</PropertyDesc>
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        <ComputationMethodTxt>S/L</ComputationMethodTxt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE EQUIPMENT</PropertyDesc>
        <AcquiredDt>1994-08-18</AcquiredDt>
        <CostOrOtherBasisAmt>6135</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6135</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>1995-11-19</AcquiredDt>
        <CostOrOtherBasisAmt>8550</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8550</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COPIER</PropertyDesc>
        <AcquiredDt>1996-11-06</AcquiredDt>
        <CostOrOtherBasisAmt>3434</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3434</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>1997-11-06</AcquiredDt>
        <CostOrOtherBasisAmt>2001</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2001</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE EQUIPMENT</PropertyDesc>
        <AcquiredDt>1997-08-12</AcquiredDt>
        <CostOrOtherBasisAmt>4035</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4035</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND</PropertyDesc>
        <AcquiredDt>1992-09-16</AcquiredDt>
        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>1998-07-30</AcquiredDt>
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        <PriorYearDepreciationAmt>5159</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FARM EQUIPMENT</PropertyDesc>
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        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>1999-12-01</AcquiredDt>
        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FURNACE</PropertyDesc>
        <AcquiredDt>1999-12-22</AcquiredDt>
        <CostOrOtherBasisAmt>2400</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1418</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>62</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>62</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>62</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FURNITURE</PropertyDesc>
        <AcquiredDt>1999-06-04</AcquiredDt>
        <CostOrOtherBasisAmt>1109</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1109</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BUILDING IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2000-06-27</AcquiredDt>
        <CostOrOtherBasisAmt>9790</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5659</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>251</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>251</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>251</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE EQUIPMENT</PropertyDesc>
        <AcquiredDt>2000-05-10</AcquiredDt>
        <CostOrOtherBasisAmt>8832</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8832</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTERS (2) &amp; PRINTERS (2)</PropertyDesc>
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        <PriorYearDepreciationAmt>9998</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE EQUIPMENT</PropertyDesc>
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        <PriorYearDepreciationAmt>1723</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE EQUIPMENT</PropertyDesc>
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        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>2002-10-15</AcquiredDt>
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        <PriorYearDepreciationAmt>740</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>2004-04-08</AcquiredDt>
        <CostOrOtherBasisAmt>768</CostOrOtherBasisAmt>
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        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>ROOF (N)</PropertyDesc>
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      <LandEtcGrp>
        <CategoryOrItemTxt>LAND</CategoryOrItemTxt>
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      <OtherExpensesScheduleGrp>
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      <OtherExpensesScheduleGrp>
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      <OtherExpensesScheduleGrp>
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      <OtherExpensesScheduleGrp>
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      <OtherIncomeDetail>
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</Return>
