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X6 1 1 $7,500,000 10 X7 $5,550,000 X8 12 31 X9 2 28 $4,600,000 X9 2 28 $7,500,000 10 $750,000 X7 $7,500,000 $750,000 2 $6,000,000 X7 $6,000,000 $5,550,000 $450,000 X8 $5,550,000 8 $693,750 X8 X8 $693,750 X9 1 1 2 28 $693,750 12 2 $115,625 X9 2 28 $5,550,000 $693,750 $115,625 $4,740,625 $7,500,000 $2,309,375 $450,000 $4,740,625 $4,600,000 $140,625 (1) 5,190,625 450,000 2,309,375 7,500,000 450,000* * (2) 140,625 140,625 5,190,625 5 5

X9 3 31 $4,500,000 X9 6 30 $5,300,000 X9 9 30 $5,150,000 (1) X9 3 31 (2) X9 6 30 (3) X9 9 30 (1)X9 3 31 $4,600,000 $4,500,000 $100,000 100,000 100,000 2 28 3 31 ( ) $240,625 (2)X9 6 30 5,300,000 $4,500,000 $800,000 35 $7,500,000 $750,000 3 2 12 $5,125,000 $5,125,000 $4,740,625 $384,375 38 35 ($140,625+$100,000)+$384,375 $625,000 625,000 625,000 (3)X9 9 30 $450,000 $140,625 $100,000 $625,000 $65,625 6

( ) $5,150,000 $5,125,000 $25,000 $5,190,625 $65,625 $5,125,000 5,150,000 65,625 5,190,625 25,000 3. (1) (2) X6 3 1 $480,000 20 X5 $240,000 X6 3 1 $200,000 X6 8 1 $250,000 (1) X6 3 1 (2) X6 8 1 (1)X6 3 1 X6 3 1 $240,000 $480,000 20 2 12 $244,000 X6 3 1 $480,000 $240,000 $24,000 2 12 $236,000 7 7

X6 3 1 $236,000 $200,000 $36,000 236,000 36,000 244,000 480,000 36,000 (2)X6 8 1 X6 8 1 $480,000 $240,000 $24,000 7 12 $226,000 $250,000 $226,000 $480,000 $254,000 $226,000 $200,000 $26,000 480,000 36,000 200,000 236,000 26,000 226,000 254,000 1. 1 8

1 (1) (2) (3) (1) ( (1)~(3) (2) (3) ) X5 6 1 $18,000 (1) 500 ( ) 500 (1)X5 6 1 $ 3,000 $2,500 $3,700 4,000 6,000 (2) $14,500 ( )* 4,000 X5 6 1 2,000 1,000 * 300 300 9 9

(2) $14,500 $3,000 $18,000 $500 $17,500 (3) ( 35 ) $2,000 $1,000 $6, 000 $1,000 $600 10, 000 $4, 000 $1,000 $400 10, 000 (4) * 17,500 1,000 500 3,000 3,700 (3) 300 6,000 4,000 2,000 * $18,200 $1,000 $(300) (5) 3,000 1,000 2,000 10

X5/12/31 X4/12/31 X5/12/31 X4/12/31 $ XXX $ XXX $ 16,200 $ 0 1,000 (1,000) $ XXX $ XXX $ XXX $ XXX (300) $ XXX $ XXX $ XXX $ XXX (6) X5 12 31 $ 2,500 ( 1) 3,700 5,400 ( ) 3,600 (1,000) $ 14,200 1 $300 2. 3. 2 11 11

2 (1) (2) (3) (4) (1) (2) (1) (2) (3) 1. (1) (2) 12

(3) 2. ~ X7 5 1 X7 5 1 $1,200,000 $400,000 $1,100,000 X7 12 31 $720,000 X8 3 21 $750,000 X6 X7 X8 X6 $(50,000) 3 21 ( ) X7 1 1 X7 5 1 (30,000) X6 X7 5 1 X7 12 31 (70,000) X6 X8 1 1 X8 3 21 10,000 25% (1) X7 5 1 (2) X7 12 31 (3) X6 X7 13 13

(4) X8 3 21 (1)X7 5 1 X7 5 1 $1,100,000 $400,000 $700,000 X7 5 1 $1,200,000 $400,000 $800,000 $800,000 $700,000 $100,000 ( )* 800,000 400,000 1,200,000 * $1,200,000 $400,000 100,000 100,000 (2)X7 12 31 X7 12 31 $720,000 X7 12 31 ($800,000 $100,000) $70,000 $630,000 $720,000 $630,000 $90,000 90,000 90,000 (3) X6 X7 X7 X6 $ XXX $ XXX (82,500) (37,500) 14

(4) X7 5 1 X7 $ XXX $ XXX (XXX) (XXX) ( ) $(100,000) $(50,000) ( ) 25,000 12,500 X6 ( ) $(75,000) $(37,500) ( ) ( ) ($10,000) $ ( ) 2,500 ( ) (7,500) ( ) $(82,500) $(37,500) $ XXX $ XXX $ XXX $ XXX (1) X7 $30,000 $70,000 $100,000 (2) 5 1 $100,000 12 31 $90,000 $10,000 (5)X8 3 21 X8 3 21 $750,000 ($720,000 $10,000) $20,000 750,000 10,000 ( )* 740,000 20,000 *$800,000 $70,000 $10,000 $740,000 15 15

( 16-18 11 12 14 (3) ) X7 7 1 $ 5,000 7,000 24,000 * (1)X7 7 1 (6,000) $4,500 $5,000 15,000 * (3,000) (2) 3,000 $34,000 (4,000) X7 7 1 $ 41,000 * X5 $5,000,000 $2,500,000 $2,100,000 X6 6 30 $1,600,000 X6 12 31 $2,150,000 X7 1 30 $2,130,000 (1) X6 6 30 (2) X6 12 31 (3) X7 1 30 X3 1 2 $600,000 10 X7 5 1 16

$280,000 X7 10 1 $300,000 (1) X7 5 1 (2) X7 10 1 X8 X9 $80,000 $100,000 30% X8 11 1 X9 2 1 X8 11 1 $100,000 $20,000 $77,000 X8 12 31 $75,000 X8 1 1 11 1 $10,000 X8 11 1 12 31 $20,000 X9 1 1 2 1 $25,000 $110,000 X8 X9 X8 5 1 X8 12 1 $1,000,000 X8 5 1 $1,200,000 $400,000 $780,000 X8 4 30 5 1 11 30 $(150,000) $90,000 12 31 35% (1)X7 $(240,000) (2)X7 X8 $1,440,000 $1,810,000 (3) X7 X7 (1) X8 5 1 (2) X8 12 1 (3) X7 X8 17 17

1.(1) 500 ( ) 500 2,000 2,000 (2) $41,000 $500 $2,000 $38,500 $34,000 $4,500 * 38,500 500 6,000 3,000 4,000 5,000 5,000 24,000 15,000 3,000 * $42,500 $4,000 4,500 1,500 3,000 (3) $4,500 $3,000 $1,500 $ 4,500 $ 4,500 5,000 5,000 ( ) 18,000 $ (900) 17,100 ( ) 12,000 (600) 11,400 3,000 (3,000) 4,000 4,000 $ 38,500 $ (4,500) $ 34,000 18

2.(1) $2,500,000 $2,500,000 $2,100,000 $400,000 X6 X6 $2,100,000 3 $700,000 X6 1 1 6 30 $700,000 12 6 $350,000 X6 6 30 $2,100,000 $350,000 $1,750,000 $5,000,000 $2,850,000 $400,000 $1,750,000 $1,600,000 $150,000 X6 6 30 2,150,000 400,000 2,850,000 5,000,000 400,000 150,000 (2)X6 12 31 150,000 2,150,000 $1,600,000 $550,000 38 35 $150,000+[($5,000,000 $2,500,000 $2,500,000 1 3 1 2 ) $1,750,000] $483,333 483,333 483,333 (3)X7 1 31 $400,000 $150,000 $483,333 $66,667 $2,150,000 $66,667 $2,083,333 $2,130,000 $2,083,333 $46,667 2,130,000 66,667 2,150,000 46,667 19 19

3.(1)X7 5 1 $600,000 10 $60,000 X7 5 1 $600,000 $60,000 4 4 12 $340,000 X7 5 1 $340,000 $280,000 $60,000 (2)X7 10 1 X7 10 1 $600,000 $60,000 4 9 12 $315,000 $300,000 $300,000 $300,000 $280,000 $20,000 $315,000 $300,000 $15,000 600,000 60,000 340,000 20,000 280,000 315,000 285,000 15,000 4. X8 X9 X8 X9 $ 80,000 $100,000 (10,500) 24,500 $ 69,500 $124,500 X8 X9 $ XXX $ XXX (XXX) (XXX) ( ) $10,000 $25,000 ( ) (3,000) (7,500) ( ) $ 7,000 $17,500 20

($25,000) $ ( ) 7,500 (17,500) ( ) ( ) $10,000 ( ) ( 3,000) ( ) 7,000 ( ) $ (10,500) $24,500 $ XXX $ XXX $ XXX $ XXX $(10,000) $20,000 $10,000 12 31 12 31 $75,000 [($100,000 $20,000)+$20,000] $(25,000) $110,000 ($75,000 $25,000) $10,000 5.(1)X8 5 1 $1,200,000 $400,000 $800,000 (2) $800,000 $780,000 $20,000 X8 5 1 800,000 400,000 1,200,000 X8 5 1 20,000 20,000 X8 12 1 1,000,000 20,000 * 890,000 130,000 *$800,000 $90,000 $890,000 21 21

(3) X7 X8 X7 X8 $1,440,000 $1,810,000 (35%) (504,000) (633,500) $ 936,000 $1,176,500 ( ) $(156,000) $ (39,000) (13,000) ( ) (156,000) 84,500 32,500 $ 780,000 $1,209,000 $(240,000) 65% $(156,000) $(150,000 $90,000) 65% $(39,000) $20,000 65% $13,000 $130,000 65% $84,500 22