04-20-1998   18:02:24       RATE of RETURN - Internal
                           12-31-96 to 12-31-97               Annual Compounding
                                         Percent  --Before Tax--  --After Tax---
                              Unrealized    of    Total   Annual  Total   Annual
Date           Balance           Tax      Total   Return%   ROR%  Return%   ROR%
JMS  Jane's' Chas.Schwab 2222-2222
12-31-96       345,133        25,916
12-31-97       508,109        40,590      65.9    30.55    30.58   26.39   26.41
JM   Jane Morris
12-31-96       151,525         4,230
12-31-97       146,953         6,268      19.0    16.61    16.62   13.53   13.54
IJ   Jane's IRA
12-31-96       123,636
12-31-97       116,868                    15.1    11.75    11.76   11.75   11.76
JMS JM  IJ  Composite
12-31-96       620,294        30,145
12-31-97       772,229        50,054              24.15    24.17   20.83   20.85