CORPORATION INCOME TAX RATE 2005
           
TAXABLE CORPORATE INCOME      
           
From To Difference Base Tax Plus Tax on Rate
 $                    -    $              50,000  $             50,000                        -   15.00%  $         7,500.00
 $           50,000  $              75,000  $             25,000            7,500.00 25.00%  $         6,250.00
 $           75,000  $            100,000  $             25,000          13,750.00 34.00%  $         8,500.00
 $         100,000  $            335,000  $          235,000          22,250.00 39.00%  $       91,650.00
 $         335,000  $      10,000,000  $  9,665,000.00        113,900.00 34.00%  $ 3,286,100.00
 $    10,000,000  $      15,000,000  $  5,000,000.00     3,400,000.00 35.00%  $ 1,750,000.00
 $    15,000,000  $      18,333,333  $  3,333,333.00     5,150,000.00 38.00%  $ 1,266,666.54
 $    18,333,333  $                       -                            -       6,416,666.54 35.00%  $                     -