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        <ContributorPersonNm>MARIE ZAPHIROPOULOS</ContributorPersonNm>
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          <AddressLine1Txt>PO BOX 1022</AddressLine1Txt>
          <CityNm>CEDAR CITY</CityNm>
          <StateAbbreviationCd>UT</StateAbbreviationCd>
          <ZIPCd>847211022</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>84000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>PANDA ACCOUNTING</CategoryTxt>
        <Amt>3318</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3318</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc2203000001">
      <DepreciationPropertyGrp>
        <PropertyDesc>4X4 GATOR</PropertyDesc>
        <AcquiredDt>2006-10-04</AcquiredDt>
        <CostOrOtherBasisAmt>9815</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>9815</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>AIR COMPRESSOR</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>250</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>250</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BLANKETS</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>1000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER &amp; EQUIP</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>1800</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1800</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DRAFT HALTERS &amp; LEAD</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>400</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>400</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DUMP TRAILER</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>4500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FLAGS &amp; COSTUMES</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>1200</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1200</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FLAT BED TRLR-18 FT</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHIRE-THUNDER</PropertyDesc>
        <AcquiredDt>2006-05-20</AcquiredDt>
        <CostOrOtherBasisAmt>8000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHOE FORGE &amp; SUPP</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHOW HARNESSES</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>24000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>24000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TOOLS &amp; CABINET</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
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        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRACTOR ATTACHMENTS</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>2200</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2200</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WAGON COVER</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WELDER &amp; GENERATOR</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>3000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WORK HARNESS</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>7200</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>7200</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>YANMAR TRACTOR</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>3500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRAILER-STEVE HONE</PropertyDesc>
        <AcquiredDt>2008-03-04</AcquiredDt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1997 SUZUKI MINI-TRUCK</PropertyDesc>
        <AcquiredDt>2009-05-27</AcquiredDt>
        <CostOrOtherBasisAmt>5500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FORD DOOLIE PU-2000</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>28135</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>28135</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FORD LONGBED PU-1996</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>15025</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>15025</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FREIGHTLINER-2000</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>48900</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>48900</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GRAIN CONTAINER</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
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        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
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        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HART HORSE TRLR-2000</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>31850</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>31850</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HAY ELEVATOR</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>350</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>350</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HONDA GENERATOR</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>600</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>600</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HORSE HOT WALKER</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MATTRESSES</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>300</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>300</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>METAL TRAINING PEN</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>1800</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1800</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PACE WAGON TRLR-2000</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>9800</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>9800</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>POWER WASHER</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>700</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>700</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHIPPING BOOTS</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>360</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>360</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHIRE STOCK TRLR-93</PropertyDesc>
        <AcquiredDt>2005-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>10000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>10000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HITCH WAGON &amp; HARNESSES</PropertyDesc>
        <AcquiredDt>2010-08-26</AcquiredDt>
        <CostOrOtherBasisAmt>14000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>14000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHIRE HORSES-2 GELDINGS</PropertyDesc>
        <AcquiredDt>2010-01-10</AcquiredDt>
        <CostOrOtherBasisAmt>12000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>12000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>4 STAR HORSE TRAILER</PropertyDesc>
        <AcquiredDt>2010-08-26</AcquiredDt>
        <CostOrOtherBasisAmt>17000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>17000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CATERPILLAR BACKHOE</PropertyDesc>
        <AcquiredDt>2010-05-15</AcquiredDt>
        <CostOrOtherBasisAmt>45000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>39109</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OAK DISPLAY CABINETS</PropertyDesc>
        <AcquiredDt>2011-01-21</AcquiredDt>
        <CostOrOtherBasisAmt>5000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3183</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
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        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HORSE HARNESS-LONG</PropertyDesc>
        <AcquiredDt>2011-01-21</AcquiredDt>
        <CostOrOtherBasisAmt>40000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>25459</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IRRIGATION PIVOT</PropertyDesc>
        <AcquiredDt>2012-06-20</AcquiredDt>
        <CostOrOtherBasisAmt>3631</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2330</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHIRE-HENRY</PropertyDesc>
        <AcquiredDt>2013-12-01</AcquiredDt>
        <CostOrOtherBasisAmt>4500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3023</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHIRE-BRAVE</PropertyDesc>
        <AcquiredDt>2013-12-08</AcquiredDt>
        <CostOrOtherBasisAmt>5750</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3862</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RED MASSEY TRACTOR</PropertyDesc>
        <AcquiredDt>2010-05-15</AcquiredDt>
        <CostOrOtherBasisAmt>29500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>26323</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHIRE-JENSEN'S SAILOR</PropertyDesc>
        <AcquiredDt>2021-11-22</AcquiredDt>
        <CostOrOtherBasisAmt>5333</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2671</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>532</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>533</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHIRE- JENSEN'S CASH</PropertyDesc>
        <AcquiredDt>2021-11-22</AcquiredDt>
        <CostOrOtherBasisAmt>5334</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2672</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>532</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>533</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>POLARIS RANGER</PropertyDesc>
        <AcquiredDt>2022-08-01</AcquiredDt>
        <CostOrOtherBasisAmt>34525</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>12330</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>4932</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>4932</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SPOLARIS 850 4-WHEELER</PropertyDesc>
        <AcquiredDt>2022-08-01</AcquiredDt>
        <CostOrOtherBasisAmt>18000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6428</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>2571</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2571</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHIRE OLLIE</PropertyDesc>
        <AcquiredDt>2021-11-22</AcquiredDt>
        <CostOrOtherBasisAmt>5333</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2671</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>532</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>533</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHIRE HORSE - 1 GELDING</PropertyDesc>
        <AcquiredDt>2010-01-10</AcquiredDt>
        <CostOrOtherBasisAmt>6000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc2213400001">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>FORD LONGBED PU-1996</AssetDesc>
        <HowAcquiredTxt>PURCHASED</HowAcquiredTxt>
        <GrossSalesPriceAmt>19000</GrossSalesPriceAmt>
        <BasisMethodTxt>COST</BasisMethodTxt>
        <SalesExpenseAmt>0</SalesExpenseAmt>
        <TotalNetAmt>19000</TotalNetAmt>
        <AccumulatedDepreciationAmt>15025</AccumulatedDepreciationAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>SHIRE HORSE - 1 GELDING</AssetDesc>
        <HowAcquiredTxt>PURCHASED</HowAcquiredTxt>
        <BasisMethodTxt>COST</BasisMethodTxt>
        <SalesExpenseAmt>0</SalesExpenseAmt>
        <AccumulatedDepreciationAmt>12000</AccumulatedDepreciationAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>SHIRE-HENRY</AssetDesc>
        <HowAcquiredTxt>PURCHASED</HowAcquiredTxt>
        <BasisMethodTxt>COST</BasisMethodTxt>
        <SalesExpenseAmt>0</SalesExpenseAmt>
        <TotalNetAmt>-1477</TotalNetAmt>
        <AccumulatedDepreciationAmt>3023</AccumulatedDepreciationAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <LandEtcSchedule2 documentId="RetDoc2059000001">
      <LandEtcGrp>
        <CategoryOrItemTxt>4X4 GATOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>9815</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>9815</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>AIR COMPRESSOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>250</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>250</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BLANKETS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>COMPUTER &amp; EQUIP</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1800</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DRAFT HALTERS &amp; LEAD</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>400</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>400</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DUMP TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FLAGS &amp; COSTUMES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1200</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1200</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FLAT BED TRLR-18 FT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SHIRE-THUNDER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SHOE FORGE &amp; SUPP</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SHOW HARNESSES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>24000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>24000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TOOLS &amp; CABINET</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TRACTOR ATTACHMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2200</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2200</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WAGON COVER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WELDER &amp; GENERATOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WORK HARNESS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>7200</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>7200</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>YANMAR TRACTOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TRAILER-STEVE HONE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>1997 SUZUKI MINI-TRUCK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FORD DOOLIE PU-2000</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>28135</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>28135</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FREIGHTLINER-2000</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>48900</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>48900</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>GRAIN CONTAINER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HART HORSE TRLR-2000</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>31850</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>31850</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HAY ELEVATOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>350</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>350</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HONDA GENERATOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>600</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>600</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE HOT WALKER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>MATTRESSES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>300</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>300</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>METAL TRAINING PEN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1800</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PACE WAGON TRLR-2000</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>9800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>9800</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>POWER WASHER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>700</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>700</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SHIPPING BOOTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>360</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>360</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SHIRE STOCK TRLR-93</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>10000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>10000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HITCH WAGON &amp; HARNESSES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>14000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>14000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>4 STAR HORSE TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>17000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>17000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CATERPILLAR BACKHOE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>45000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>39109</AccumulatedDepreciationAmt>
        <BookValueAmt>5891</BookValueAmt>
        <EOYFMVAmt>5891</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OAK DISPLAY CABINETS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3183</AccumulatedDepreciationAmt>
        <BookValueAmt>1817</BookValueAmt>
        <EOYFMVAmt>1817</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE HARNESS-LONG</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>40000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>25459</AccumulatedDepreciationAmt>
        <BookValueAmt>14541</BookValueAmt>
        <EOYFMVAmt>14541</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IRRIGATION PIVOT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3631</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2330</AccumulatedDepreciationAmt>
        <BookValueAmt>1301</BookValueAmt>
        <EOYFMVAmt>1301</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SHIRE-BRAVE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5750</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3862</AccumulatedDepreciationAmt>
        <BookValueAmt>1888</BookValueAmt>
        <EOYFMVAmt>1888</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>RED MASSEY TRACTOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>29500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>26323</AccumulatedDepreciationAmt>
        <BookValueAmt>3177</BookValueAmt>
        <EOYFMVAmt>3177</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SHIRE-JENSEN'S SAILOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5333</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3203</AccumulatedDepreciationAmt>
        <BookValueAmt>2130</BookValueAmt>
        <EOYFMVAmt>2130</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SHIRE- JENSEN'S CASH</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5334</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3204</AccumulatedDepreciationAmt>
        <BookValueAmt>2130</BookValueAmt>
        <EOYFMVAmt>2130</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>POLARIS RANGER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>34525</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>17262</AccumulatedDepreciationAmt>
        <BookValueAmt>17263</BookValueAmt>
        <EOYFMVAmt>17263</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SPOLARIS 850 4-WHEELER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>18000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8999</AccumulatedDepreciationAmt>
        <BookValueAmt>9001</BookValueAmt>
        <EOYFMVAmt>9001</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SHIRE OLLIE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5333</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3203</AccumulatedDepreciationAmt>
        <BookValueAmt>2130</BookValueAmt>
        <EOYFMVAmt>2130</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SHIRE HORSE - 1 GELDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>ADVERTISING</Desc>
        <RevenueAndExpensesPerBooksAmt>287</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>288</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FARM LABOR</Desc>
        <RevenueAndExpensesPerBooksAmt>280</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>280</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FUEL</Desc>
        <RevenueAndExpensesPerBooksAmt>3935</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3935</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>HAY &amp; FEED</Desc>
        <RevenueAndExpensesPerBooksAmt>2811</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2811</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>4541</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>4541</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>5763</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>5763</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PPA EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>5883</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>5883</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>2323</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2323</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>VEHICLE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>5724</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>5724</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>VETERENARIAN</Desc>
        <RevenueAndExpensesPerBooksAmt>997</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>997</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="RetDoc2002500001">
      <TaxesDetail>
        <CategoryTxt>TAXES</CategoryTxt>
        <Amt>711</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>711</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>