08/23/2008 10:23:43      RATE of RETURN - Modified IRR                    Page 1
                         12/31/2006 through 12/31/2007                         
Annual Compounding                                                              
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                                        Percent    --Before Tax-   --After Tax--
                          Unrealized      of       Total  Annual   Total  Annual
  Date         Balance           Tax     Total     Return    ROR   Return    ROR
--------------------------------------------------------------------------------
DN  Denise Nichols                                                              
12/31/06      2,565.00         28.00                                            
12/31/07    116,668.00        747.00      40.0      7.46    7.47    6.33    6.34
JT  Denise & Robert Nichols                                                     
12/31/06     23,680.00        121.00                                            
12/31/07    120,156.00        -20.00      41.2     33.85   33.88   34.30   34.33
RN  Robert Nichols                                                              
12/31/06     51,722.00        570.00                                            
12/31/07     54,637.00      1,334.00      18.7     19.29   19.31   17.90   17.91
DN JT RN - Composite
12/31/06     77,967.00        719.00                                            
12/31/07    291,461.00      2,061.00               18.38   18.40   17.58   17.59
                                        Dispersion 10.85   10.86   11.51   11.51