ZERO TAX BRACKET PLAN

                    ZERO TAX BRACKET PLAN OF

            _______________________________________


A.   GROSS INCOME                                       $_________

B.   ADJUSTMENTS

-          Personal                   $_____________
-          Schedule A                 _____________
-          Qualified Plans
            (1)  IRA's                 _____________
            (2)  Keogh's                 _____________
            (3)  T.S.A.'s            _____________
            (4)  401(k)'s            _____________     ($__________)

C.   TRADE OR BUSINESS

-          Asset Related
            (1)  Asset Expensing  $_____________
            (2)  Depreciation         $_____________
-         Operations                $_____________     ($___________)

D.   TAXABLE INCOME                                     $___________

E.   TAX DUE                                          $___________

F.   REQUIRED DEDUCTIONS                              ($___________)

           (or)

G.   REQUIRED CREDITS                              ($___________)

H.   OPTIONS

-         Real Estate (Depreciation Deductions)     ($___________)
-          Equipment (Depreciation Deductions and
                     Investment Tax  Credits)     ($___________)

I.   TAXABLE INCOME AFTER OPTIONS                     $___________

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