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      <DepreciationPropertyGrp>
        <PropertyDesc>FLYBRIDGE FURUNO REPAIR</PropertyDesc>
        <AcquiredDt>2018-07-11</AcquiredDt>
        <CostOrOtherBasisAmt>6795</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3885</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>679</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>340</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STORAGE CABINET (IKEA)</PropertyDesc>
        <AcquiredDt>2018-10-10</AcquiredDt>
        <CostOrOtherBasisAmt>562</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>562</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>AIR CONDITIONING REPAIR</PropertyDesc>
        <AcquiredDt>2019-01-29</AcquiredDt>
        <CostOrOtherBasisAmt>5880</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2891</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>588</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>294</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ASAP APPLIANCE PARTS-WASHING MACHINE REPAIR</PropertyDesc>
        <AcquiredDt>2019-03-18</AcquiredDt>
        <CostOrOtherBasisAmt>500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>330</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>71</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>36</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>27 '' IMAC DESKTOP COMPUTER W/ACCESSORIES</PropertyDesc>
        <AcquiredDt>2019-03-19</AcquiredDt>
        <CostOrOtherBasisAmt>514</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>503</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>11</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>6</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DIGITAL EQUIPMENT</PropertyDesc>
        <AcquiredDt>2019-03-24</AcquiredDt>
        <CostOrOtherBasisAmt>2400</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1188</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>240</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>120</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>27'' IMAC DESKTOP COMPUTER</PropertyDesc>
        <AcquiredDt>2019-03-26</AcquiredDt>
        <CostOrOtherBasisAmt>2907</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2842</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>64</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>32</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>A/C PUMP</PropertyDesc>
        <AcquiredDt>2019-06-21</AcquiredDt>
        <CostOrOtherBasisAmt>1143</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>540</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>114</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>57</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>K&amp;G MARINE WORK-CUSTOM BUILT VESSEL CLEATS</PropertyDesc>
        <AcquiredDt>2019-08-12</AcquiredDt>
        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>932</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>200</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>100</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>REVERE OFFSHORE COMM 8 MAN VALISE - 2X</PropertyDesc>
        <AcquiredDt>2019-09-06</AcquiredDt>
        <CostOrOtherBasisAmt>8000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5421</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>1143</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>572</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>20 KW GENERATOR REPAIR AND INSTALL</PropertyDesc>
        <AcquiredDt>2020-02-01</AcquiredDt>
        <CostOrOtherBasisAmt>19144</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>7520</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>1914</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>957</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NUVAIR DIVE COMPRESSOR</PropertyDesc>
        <AcquiredDt>2020-09-01</AcquiredDt>
        <CostOrOtherBasisAmt>10755</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5120</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>1536</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>768</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GARMIN GWIND</PropertyDesc>
        <AcquiredDt>2020-11-01</AcquiredDt>
        <CostOrOtherBasisAmt>920</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>292</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>92</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>46</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MAIN ENGINE AFTERCOOLERS</PropertyDesc>
        <AcquiredDt>2021-02-26</AcquiredDt>
        <CostOrOtherBasisAmt>8553</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2423</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>855</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>428</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LUMECUBE LIGHTING RIG</PropertyDesc>
        <AcquiredDt>2021-03-04</AcquiredDt>
        <CostOrOtherBasisAmt>571</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>323</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>114</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>57</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>AUDIO EQUIPMENT</PropertyDesc>
        <AcquiredDt>2021-03-04</AcquiredDt>
        <CostOrOtherBasisAmt>1365</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>774</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>273</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>137</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CAMERA EQUIPMENT (B&amp;H)</PropertyDesc>
        <AcquiredDt>2021-03-04</AcquiredDt>
        <CostOrOtherBasisAmt>4233</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2401</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>847</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>424</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DRONE (DJI.COM)</PropertyDesc>
        <AcquiredDt>2021-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>1601</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>907</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>320</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>160</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VARIOUS FILM EQUIPMENT</PropertyDesc>
        <AcquiredDt>2021-04-01</AcquiredDt>
        <CostOrOtherBasisAmt>1217</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>729</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>243</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>122</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BOAT OWNERS WAREHOUSE EQUIPMENT</PropertyDesc>
        <AcquiredDt>2021-04-05</AcquiredDt>
        <CostOrOtherBasisAmt>560</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>220</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>80</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>40</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HULL REPAIRS &amp; PAINT</PropertyDesc>
        <AcquiredDt>2021-04-09</AcquiredDt>
        <CostOrOtherBasisAmt>1000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>275</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>100</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>50</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STABILITY TEST - RV</PropertyDesc>
        <AcquiredDt>2021-04-14</AcquiredDt>
        <CostOrOtherBasisAmt>7150</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1966</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>715</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>358</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NATIONAL MARINE SUPPLIERS EQUIP</PropertyDesc>
        <AcquiredDt>2021-06-07</AcquiredDt>
        <CostOrOtherBasisAmt>1245</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>460</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>178</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>89</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PLUMBING IMPROV - TOILETS</PropertyDesc>
        <AcquiredDt>2021-06-24</AcquiredDt>
        <CostOrOtherBasisAmt>2912</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>728</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>291</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>146</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STBD ENGINE ECM</PropertyDesc>
        <AcquiredDt>2021-07-22</AcquiredDt>
        <CostOrOtherBasisAmt>3571</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>863</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>357</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>179</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HYDRAULIC OIL COOLER REPLACEMENT</PropertyDesc>
        <AcquiredDt>2021-08-04</AcquiredDt>
        <CostOrOtherBasisAmt>7898</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1909</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>790</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>395</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STBD ENGINE ECM CALIBRATION</PropertyDesc>
        <AcquiredDt>2021-09-23</AcquiredDt>
        <CostOrOtherBasisAmt>1022</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>230</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>102</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>51</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>INFLATABLE SERVICES</PropertyDesc>
        <AcquiredDt>2021-09-28</AcquiredDt>
        <CostOrOtherBasisAmt>560</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>207</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>80</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>40</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>16KW GENERATOR FUEL PUMP (REBUILD)</PropertyDesc>
        <AcquiredDt>2021-10-06</AcquiredDt>
        <CostOrOtherBasisAmt>1573</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>353</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>157</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>79</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>UPLIFT DESK</PropertyDesc>
        <AcquiredDt>2021-10-13</AcquiredDt>
        <CostOrOtherBasisAmt>3212</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1445</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>459</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>230</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>AIR CONDITIONER HANDLER REPLACEMENT</PropertyDesc>
        <AcquiredDt>2021-10-20</AcquiredDt>
        <CostOrOtherBasisAmt>2816</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>611</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>282</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>141</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE EQUIPMENT</PropertyDesc>
        <AcquiredDt>2021-11-26</AcquiredDt>
        <CostOrOtherBasisAmt>851</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>354</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>170</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>85</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>A/C PUMP</PropertyDesc>
        <AcquiredDt>2021-12-13</AcquiredDt>
        <CostOrOtherBasisAmt>509</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>106</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>51</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>26</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WATER PRESSURE ACCUMULATOR TANK</PropertyDesc>
        <AcquiredDt>2022-01-18</AcquiredDt>
        <CostOrOtherBasisAmt>508</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>98</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>51</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WHALY 500R PRO</PropertyDesc>
        <AcquiredDt>2022-04-06</AcquiredDt>
        <CostOrOtherBasisAmt>30365</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5314</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>3037</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>1519</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WOODWORK &amp; REPAIR</PropertyDesc>
        <AcquiredDt>2022-04-13</AcquiredDt>
        <CostOrOtherBasisAmt>1794</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>299</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>179</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>90</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ENGINE START BATTERIES</PropertyDesc>
        <AcquiredDt>2022-05-02</AcquiredDt>
        <CostOrOtherBasisAmt>3306</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>551</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>331</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>166</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WHALY EQUIPMENT</PropertyDesc>
        <AcquiredDt>2022-05-20</AcquiredDt>
        <CostOrOtherBasisAmt>525</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>119</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>75</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>38</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DEPCO PUMP</PropertyDesc>
        <AcquiredDt>2022-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>723</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>111</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>72</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>36</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1500 DAVIT REBUILDS</PropertyDesc>
        <AcquiredDt>2022-08-02</AcquiredDt>
        <CostOrOtherBasisAmt>11777</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1669</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>1178</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>589</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BATTERY REPLACEMENT</PropertyDesc>
        <AcquiredDt>2023-01-09</AcquiredDt>
        <CostOrOtherBasisAmt>1180</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>118</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>118</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>59</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BIMINI TOP</PropertyDesc>
        <AcquiredDt>2023-01-26</AcquiredDt>
        <CostOrOtherBasisAmt>4161</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>416</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>416</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>208</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VESSEL A/C - NEW BLOWER &amp; BOARD</PropertyDesc>
        <AcquiredDt>2023-01-31</AcquiredDt>
        <CostOrOtherBasisAmt>2071</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>207</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>207</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>104</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NAIAD DYNAMICS</PropertyDesc>
        <AcquiredDt>2023-02-23</AcquiredDt>
        <CostOrOtherBasisAmt>15782</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1315</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>1578</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>789</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RYBOVICH YARD WORK</PropertyDesc>
        <AcquiredDt>2023-02-23</AcquiredDt>
        <CostOrOtherBasisAmt>21240</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1770</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>2124</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>1062</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PORT ENGINE ECM</PropertyDesc>
        <AcquiredDt>2023-04-19</AcquiredDt>
        <CostOrOtherBasisAmt>6034</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>647</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>862</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>431</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>REPAIRS TO FRIGBAR</PropertyDesc>
        <AcquiredDt>2023-05-09</AcquiredDt>
        <CostOrOtherBasisAmt>696</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>46</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>70</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>35</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PORT PROP REPAIR</PropertyDesc>
        <AcquiredDt>2023-05-24</AcquiredDt>
        <CostOrOtherBasisAmt>3900</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>260</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>390</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>195</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ENGINE ROOM LIGHTS (2)</PropertyDesc>
        <AcquiredDt>2023-05-31</AcquiredDt>
        <CostOrOtherBasisAmt>568</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>38</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>57</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>29</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DIGITAL CAMERA &amp; EQUIPMENT</PropertyDesc>
        <AcquiredDt>2023-07-24</AcquiredDt>
        <CostOrOtherBasisAmt>616</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>62</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>123</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>62</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>A/C PUMP &amp; PARTS</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>1245</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>42</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>125</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>63</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PROPELLER SERVICES</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>3900</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>130</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>390</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>195</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>UPLIFT DESK</PropertyDesc>
        <AcquiredDt>2023-10-10</AcquiredDt>
        <CostOrOtherBasisAmt>1636</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>82</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>327</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>164</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>(2) A/C WATER PUMPS</PropertyDesc>
        <AcquiredDt>2023-10-11</AcquiredDt>
        <CostOrOtherBasisAmt>1495</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>37</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>150</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>75</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TASK CHAIR &amp; TABLE</PropertyDesc>
        <AcquiredDt>2023-11-07</AcquiredDt>
        <CostOrOtherBasisAmt>1036</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>35</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>148</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>74</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HYDRAULIC STEERING</PropertyDesc>
        <AcquiredDt>2023-11-10</AcquiredDt>
        <CostOrOtherBasisAmt>1891</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>45</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>189</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>95</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STBD &amp; PORT ENGINE SVC - NEW PARTS</PropertyDesc>
        <AcquiredDt>2023-11-17</AcquiredDt>
        <CostOrOtherBasisAmt>17604</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>293</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>1760</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>880</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ELECTRICAL REPAIRS</PropertyDesc>
        <AcquiredDt>2024-02-23</AcquiredDt>
        <CostOrOtherBasisAmt>765</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>64</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>32</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ZOOM DRONE</PropertyDesc>
        <AcquiredDt>2024-04-22</AcquiredDt>
        <CostOrOtherBasisAmt>1720</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>229</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>115</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHORE POWER CORD</PropertyDesc>
        <AcquiredDt>2024-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>709</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>59</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>30</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ELECTRICAL</PropertyDesc>
        <AcquiredDt>2024-06-03</AcquiredDt>
        <CostOrOtherBasisAmt>5033</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>294</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>147</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STERN BATTERIES</PropertyDesc>
        <AcquiredDt>2024-07-16</AcquiredDt>
        <CostOrOtherBasisAmt>1300</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>54</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>27</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STERN THRUSTER MOTOR</PropertyDesc>
        <AcquiredDt>2024-09-16</AcquiredDt>
        <CostOrOtherBasisAmt>8033</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>201</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>101</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STERN THRUSTER MOTOR</PropertyDesc>
        <AcquiredDt>2024-09-17</AcquiredDt>
        <CostOrOtherBasisAmt>862</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>22</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>11</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MACH5 FRESH WATER PUMP</PropertyDesc>
        <AcquiredDt>2024-09-23</AcquiredDt>
        <CostOrOtherBasisAmt>1931</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>48</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>24</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>INFLATABLE</PropertyDesc>
        <AcquiredDt>2024-10-01</AcquiredDt>
        <CostOrOtherBasisAmt>9000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>321</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>161</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ELECTRONICS</PropertyDesc>
        <AcquiredDt>2024-11-19</AcquiredDt>
        <CostOrOtherBasisAmt>1664</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>14</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>7</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STARLINK</PropertyDesc>
        <AcquiredDt>2024-11-19</AcquiredDt>
        <CostOrOtherBasisAmt>5500</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>46</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>23</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STERN LADDER SEAL &amp; REPAINT</PropertyDesc>
        <AcquiredDt>2024-12-01</AcquiredDt>
        <CostOrOtherBasisAmt>2800</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>23</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>12</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RECLASS OF SAFE HARBOR RYBOVICH EXPENSES</PropertyDesc>
        <AcquiredDt>2024-12-01</AcquiredDt>
        <CostOrOtherBasisAmt>118121</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>984</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>492</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE FURNITURE &amp; EQUIPMENT</PropertyDesc>
        <AcquiredDt>2024-12-04</AcquiredDt>
        <CostOrOtherBasisAmt>1596</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>27</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>14</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE FURNITURE &amp; EQUIPMENT</PropertyDesc>
        <AcquiredDt>2024-12-07</AcquiredDt>
        <CostOrOtherBasisAmt>290</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>5</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>3</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE FURNITURE &amp; EQUIPMENT</PropertyDesc>
        <AcquiredDt>2024-12-17</AcquiredDt>
        <CostOrOtherBasisAmt>114</CostOrOtherBasisAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc4">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>FEDERATED HERMES - TAX FREE FUND</AssetDesc>
        <AcquiredDt>2023-10</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2024-03</SoldDt>
        <GrossSalesPriceAmt>41923</GrossSalesPriceAmt>
        <BasisAmt>41927</BasisAmt>
        <TotalNetAmt>-4</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>FEDERATED HERMES - TAX FREE FUND</AssetDesc>
        <AcquiredDt>2021-08</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2024-03</SoldDt>
        <GrossSalesPriceAmt>51070</GrossSalesPriceAmt>
        <BasisAmt>51074</BasisAmt>
        <TotalNetAmt>-4</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsCorpStockSchedule documentId="RetDoc5">
      <InvestmentsCorporateStockGrp>
        <StockNm>MUTUAL FUNDS</StockNm>
        <EOYBookValueAmt>1714834</EOYBookValueAmt>
        <EOYFMVAmt>1714834</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsGovtObligationsSch documentId="RetDoc6">
      <StateLocalSecBookVlEOYAmt>273291</StateLocalSecBookVlEOYAmt>
      <StateLocalSecEOYFMVAmt>273291</StateLocalSecEOYFMVAmt>
    </InvestmentsGovtObligationsSch>
    <LandEtcSchedule2 documentId="RetDoc7">
      <LandEtcGrp>
        <CategoryOrItemTxt>FILM EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>11322</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>7345</AccumulatedDepreciationAmt>
        <BookValueAmt>3977</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OFFICE FURNITURE AND EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>12718</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>7036</AccumulatedDepreciationAmt>
        <BookValueAmt>5682</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>RESEARCH VESSEL</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>733612</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>423611</AccumulatedDepreciationAmt>
        <BookValueAmt>310001</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>RESEARCH VESSEL EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>49515</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>28862</AccumulatedDepreciationAmt>
        <BookValueAmt>20653</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>RESEARCH VESSEL IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>690046</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>335781</AccumulatedDepreciationAmt>
        <BookValueAmt>354265</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WHALY 500R PRO</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>32781</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8779</AccumulatedDepreciationAmt>
        <BookValueAmt>24002</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <LegalFeesSchedule documentId="RetDoc8">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>938</LegalFeesAmt>
        <DisbursementsCharitablePrpsAmt>938</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherAssetsSchedule documentId="RetDoc9">
      <OtherAssetsScheduleGrp>
        <Desc>SECURITY DEPOSITS</Desc>
        <BOYBookValueAmt>2250</BOYBookValueAmt>
        <EOYBookValueAmt>5550</EOYBookValueAmt>
        <EOYFMVAmt>5550</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>INVESTMENT INCOME RECEIVABLE</Desc>
        <BOYBookValueAmt>7400</BOYBookValueAmt>
        <EOYBookValueAmt>6977</EOYBookValueAmt>
        <EOYFMVAmt>6977</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="RetDoc10">
      <OtherDecreasesDetail>
        <Desc>BOOK-TAX DEPRECIATION DIFFERENCE</Desc>
        <Amt>480</Amt>
      </OtherDecreasesDetail>
      <OtherDecreasesDetail>
        <Desc>UNREALIZED GAINS ON INVESTMENTS</Desc>
        <Amt>15345</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="RetDoc11">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK AND CREDIT CARD CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>479</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>235</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>244</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>COMMISSIONS AND FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>150</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>74</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>77</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>COMMUNICATIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>3926</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>1924</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2002</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CREW COSTS</Desc>
        <RevenueAndExpensesPerBooksAmt>4402</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>2157</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2245</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DOCKAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>14686</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>7196</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>7490</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DUES AND SUBSCRIPTIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>14383</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>14383</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>ELECTRICAL AND WATER</Desc>
        <RevenueAndExpensesPerBooksAmt>2290</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>1122</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1168</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>ENGINE MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>940</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>461</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>479</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FUEL</Desc>
        <RevenueAndExpensesPerBooksAmt>27151</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>13304</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>13847</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>GENERAL MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>30367</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>14880</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>15487</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>GENERATOR MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1502</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>736</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>766</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>GRATUITY</Desc>
        <RevenueAndExpensesPerBooksAmt>40</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>20</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>20</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>IN KIND EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>28235</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>13835</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>14400</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>59329</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>29071</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>30258</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INTERNS</Desc>
        <RevenueAndExpensesPerBooksAmt>9167</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>9167</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MEALS &amp; ENTERTAINMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>46967</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>6899</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>40068</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>4289</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4289</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PROGRAM DEVELOPMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>40237</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>40237</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PROMOTION</Desc>
        <RevenueAndExpensesPerBooksAmt>57003</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>57003</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SHIPPING &amp; FREIGHT</Desc>
        <RevenueAndExpensesPerBooksAmt>46</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>23</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>23</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>VESSEL SUPPLIES AND SMALL EQ</Desc>
        <RevenueAndExpensesPerBooksAmt>5486</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>2688</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2798</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>WEBSITE MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>3918</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc13">
      <OtherIncomeDetail>
        <Desc>CHARTER FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>127634</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>127634</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>REBATES</Desc>
        <RevenueAndExpensesPerBooksAmt>23280</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>23280</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherIncreasesSchedule documentId="RetDoc12">
      <OtherIncreasesDetail>
        <Desc>NONTAXABLE NONDIVIDEND DISTRIBUTIONS</Desc>
        <Amt>2444</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc14">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>CONSULTANTS &amp; CONTRACTORS</CategoryTxt>
        <Amt>1900</Amt>
        <DisbursementsCharitablePrpsAmt>1900</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>PAYROLL FEES</CategoryTxt>
        <Amt>553</Amt>
        <DisbursementsCharitablePrpsAmt>553</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>RELIEF CAPTAIN/ENGINEER</CategoryTxt>
        <Amt>73500</Amt>
        <AdjustedNetIncomeAmt>36015</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>37485</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc15">
      <TaxesDetail>
        <CategoryTxt>TAXES &amp; LICENSES</CategoryTxt>
        <Amt>364</Amt>
        <DisbursementsCharitablePrpsAmt>364</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>