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!A 9by Size of Gross Unrelated Business Income, Tax Year 1997!!!!!!!! !_�W[All figures are estimates based on samples--money amounts are in thousands of dollars]!!!!!!!! !-)))))))) ).�All organizations�� 2Organizations with gross2222 2.=79!2unrelated business income2222 2.4Total  0Total�$2(UBI) of $10,000 or less [3]2222 2.Size of gross unrelated/number 5deductions [1,2]6 8Total87 Net operating97Specific 8.business income (UBI) /of56�deductions[2,4]23loss carryover:5 deduction ; . <returns =Number � �Number = =Number = =Number = . > /of  �Amount .of  /Amount /of  /Amount /of  /Amount . > /returns � .returns / /returns / /returns / . / / � . / / / / / ? @ @ � ? @ @ @ @ @*~ B�?~ B@~ �@~ �@~ B@~ B@~ B@~ B @~  B"@ CTotal~ D�0�@~ D��@~ �J}~ ���@~ D �@~ ]��@~ ]���@~ ]��@~  ]��@ G$1,000 under $10,001 [3]~ H�@~ H��@~ � �@~ ���@~ H �@~ H��@~ H���@~ H��@~  H��@"J$10,001 under $100,000 [3]~ H��@~ H�k�@~ ���2~ H~ H~ H~ H~ H~  HG$100,000 under $500,000~ HB�@~ H+�@~ �0p9A~ H~ H~ H~ H~ H~  H!G$500,000 under $1,000,000~ H�@~ H�@~ �D\*A~ H~ H~ H~ H~ H~  H#G$1,000,000 under $5,000,000~ HP�@~ H8�@~ ���s~ H~ H~ H~ H~ H~  HK$5,000,000 or more~ L�g@~ L�g@~ ����~ H~ H~ H~ H~ H~  HNOOOOPOOP O�QQQ;IOrganizations with gross unrelated business income (UBI) over $10,000 [3];;;;; ;�22.3&Deductions directly connected with UBI;;;;; ;� 2Total24.0 Allocable to20Allocable to unrelated2 0 Allocable to�Size of gross unrelated2deductions [2,5]2 0Total20rental20 debt-financed2 0 investment�business income (UBI)22420 income [6]20 income [6]2 0 income [6,7]�22420202 0��Number==Number==Number==Number= =Number� .of/Amount /of/Amount /of/Amount /of/Amount  /of�.returns//returns//returns//returns/ /returns l�! d�" �d�# ���$ ���% ���& ���' ���( ���) ���* ���+ �d�, ���- ���. ���/ ���0 ���1 �q�2 ���3 ���4 ��5 d�6 �d�7 ���8 ���9 ���: ���; ����< ���= ���@> �� ? �g� � . / / / / / / / /!�!?!@!@!@!@!@!@!@! @"�~ "�$@~ "B&@~ "B(@~ "B*@~ "B,@~ "B.@~ "B0@~ "B1@~ " B2@ #�Total~ #�2�@~ #R¸~ #R��@~ #R���~ #S��@~ #R0c�@~ #R��@~ #RPA~ # S��@ $�$1,000 under $10,001 [3]~ $�~ $T~ $T~ $T~ $U~ $T~ $T~ $T~ $ U"%�$10,001 under $100,000 [3]~ %��k�@~ %T��2~ %T���@~ %T�l(A~ %U(�@~ %T���@~ %T�@~ %T��@~ % U�{@&�$100,000 under $500,000~ &�+�@~ &T0p9A~ &Tt�@~ &T�a~ &Uo@~ &T`h�@~ &T�}@~ &T���@~ & U�z@!'�$500,000 under $1,000,000~ '��@~ 'TD\*A~ 'T��@~ 'T^�1~ 'UL@~ 'T���@~ 'T�W@~ 'T@b�@~ ' U@P@#(�$1,000,000 under $5,000,000~ (�8�@~ (T��s~ (T�@~ (T��k~ (U�H@~ (T�0�@~ (TX@~ (T�o�@~ ( UO@)�$5,000,000 or more~ )��g@~ )V���~ )V f@~ )Vf�~ )W"@~ )V�@~ )V4@~ )V���@~ ) W"@*Y*N*P*Z*[*P*O*O*O* O+.\+3TOrganizations with gross unrelated business income (UBI) over $10,000 [3]--Continued+;+;+;+;+;+;+;+ ;,.9,31Deductions directly connected with UBI--Continued,;,;,;,;,;,;,;, ;-.-4 Allocable to-0Allocable to income-2-0Allocable to exploited-2-0Direct-2-0Compensation of- 2..Size of gross unrelated.4 investment.0from controlled.2.0exempt activity income,.2.0 advertising.2.0officers, directors,. 2/.business income (UBI)/4 income [6,7]/0 organizations/2/0except advertising [6]/2/0 costs [6]/2/0 and trustees/ 20.0\ --Continued000200020002000 21.141=Number1=1=Number1=1=Number1=1=Number1 =2.24Amount 2/of2/Amount 2/of2/Amount 2/of2/Amount 2/of2 /Amount3.343/returns3/3/returns3/3/returns3/3/returns3 /4.444/4/4/4/4/4/4/4 /5?5@5@5@5@5@5@5@5@5 @6*~ 6B3@~ 6B4@~ 6B5@~ 6B6@~ 6B7@~ 6B8@~ 6B9@~ 6B:@~ 6 B;@ 7CTotal~ 7]`x A~ 7^�x@~ 7D@+�@~ 7^��@~ 7D���@~ 7Edz@~ 7_�3~ 7E�@~ 7 D��@ 8G$1,000 under $10,001 [3]~ 8H~ 8`~ 8H~ 8`~ 8H~ 8I~ 8a~ 8I~ 8 H"9J$10,001 under $100,000 [3]~ 9Hj�@~ 9`�l@~ 9HV�@~ 9`�x@~ 9H��@~ 9I��@~ 9a���@~ 9IX�@~ 9 HI�@:G$100,000 under $500,000~ :H �@~ :`@\@~ :H���@~ :`�l@~ :H�J�@~ :I$�@~ :a�jA~ :I��@~ : H���@!;G$500,000 under $1,000,000~ ;H�@~ ;`3@~ ;HT�@~ ;`�Q@~ ;H@��@~ ;I�o@~ ;apv�@~ ;I�[@~ ; H��@#<G$1,000,000 under $5,000,000~ <H��@~ <`;@~ <H��@~ <`L@~ <H ��@~ <I�j@~ <aثA~ <I@Z@~ < H\�@=K$5,000,000 or more~ =H�7 A~ =b @~ =L@��@~ =b$@~ =L�@~ =M�H@~ =c�6A~ =M<@~ = L��@>Y>N >O.>O>O>O>O>O>O> O?.?.\?3TOrganizations with gross unrelated business income (UBI) over $10,000 [3]--Continued?;?;?;?;?;?;? ;@�l@A��@B��@C� @D��@E��@F��@G�@H��AI���!J���F�K��@L��@M��@N��@O��@P7���,Q7��,R7���xS7�B�xT7��xU7��xV7��x W7�Z�xX7���xY7���xZ7�u�x[7���x�\7���x]7�z�x@^7���x_7~�x@.@.9@31Deductions directly connected with UBI--Continued@;@;@;@;@;@;@ ;@ $@ d@ d@ d@d@d@d@d@dA.A.A1A2AeAfA1A2A1A 2A $A dA dA dAdAdAdAdAdB2Size of gross unrelatedB2B0Salaries and wagesB2B0RepairsB2B0 Bad debtsB2B0InterestB 2B $B dB dB dBdBdBdBdBdC2business income (UBI)C2CeCfCeCfC1C2C1C 2C $C dC dC dCdCdCdCdCdD.D.D=NumberD=D=NumberD=D=NumberD=D=NumberD =D $D dD dD dDdDdDdDdDdE.E. E/of E/Amount E/of E/Amount E/of E/Amount E/of E /AmountE $E dE dE dEdEdEdEdEdF.F.F/returnsF/F/returnsF/F/returnsF/F/returnsF /F $F dF dF dFdFdFdFdFdG.G.G/G/G/G/G/G/G/G /G $G dG dG dGdGdGdGdGdH?H?H@H@H@H@H@H@H@H @H $H dH dH dHdHdHdHdHdI*Ig~ IB<@~ IB=@~ IB>@~ IB?@~ IB@@~ IB�@@~ IBA@~ I B�A@I $I dI dI dIdIdIdIdId JhTotalJi~ JE� �@~ JSj�D~ JE3�@~ JD V�@~ J^�@~ JD@>�@~ JEn�@~ J D`��@J $J dJ dJ dJdJdJdJdJd KG$1,000 under $10,001 [3]Kk~ KH~ KH~ KH~ KH~ K`~ KH~ KI~ K HK $K dK dK dKdKdKdKdKd"LJ$10,001 under $100,000 [3]Ll~ LI��@~ LU`K�@~ LIǰ@~ LH���@~ L`�k@~ LH�t@~ LI(�@~ L H�@L $L dL dL dLdLdLdLdLdMj$100,000 under $500,000Mk~ MIL�@~ MU]A~ MI�@~ MH��@~ M`�t@~ MH�@~ MIH�@~ M H���@M $M dM dM M�MdMdMdMd!Nj$500,000 under $1,000,000Nk~ NIP�@~ NU���@~ NI�x@~ NH��@~ N`�T@~ NH�@~ NI f@~ N H��@N $N dN dN dNdNdNdNdNd#Oj$1,000,000 under $5,000,000Ok~ OI�~@~ OUܑA~ OIs@~ OH@��@~ O`X@~ OH���@~ OI�a@~ O H��@O $O dO dO dOdOdOdOdOdPm$5,000,000 or morePn~ PM@Y@~ PWh\A~ PM�P@~ PLJ�@~ Pb�A@~ PL1�@~ PM�B@~ P L�Q�@P +P oP oP oPoPoPoPoPoQ#QpQqQrQqQsQtQsQqQ sQ +Q oQ oQ oQoQoQoQoQo"R%Footnotes at end of table.RuRuRuRuRuRuRuRuR uR $R dR dR dRdRdRdRdRdRvRdRdRdRdRdRdRdRdRvRdRdRdR dR!dR"dR#dR$dR%vR&dR'dR(dR)dR*wR+wR,dR-dR.vR/dR0dR1dR2dR3dR4dR5dR6d]S UTable 7.--Unrelated Business Income of Nonprofit Organizations: Types of Deductions, S!S!S!S!S!S!S!S!S vS dS dS dS dSdSdSdSdSvSdSdSdSdSdSdSdSdSvSdSdSdSdS dS!dS"dS#dS$vS%dS&dS'dS(dS)dS*dS+dS,dLT Dby Size of Gross Unrelated Business Income, Tax Year 1997--ContinuedT!T!T!T!T!T!T!T!T vT dT dT dT dTdTdTdTdTvTdTdTdTdTdTdTdTdTvTdTdTdTdT dT!dT"dT#dT$vT%dT&dT'dT(dT)dT*dT+dT,d_U�W[All figures are estimates based on samples--money amounts are in thousands of dollars]U!U!U!U!U!U!U!U!V-V)V)V)V)V)V)V)V)W.\W3TOrganizations with gross unrelated business income (UBI) over $10,000 [3]--ContinuedW;W;W;W;W;W;W;X.9X31Deductions directly connected with UBI--ContinuedX;X;X;X;X;X;X;Y.Y1 Taxes and Y2YeYfY1Y2Y1 ContributionsY2Z.Size of gross unrelatedZ�licenses paid Z�Z0 DepreciationZ2Z0 DepletionZ2Z0 to deferredZ2[.business income (UBI)[1 deduction[2[e[f[1[2[1compensation plans[2\.\=Number\=\=Number\=\=Number\=\=Number\=]. ]/of ]/Amount ]/of ]/Amount ]/of ]/Amount ]/of ]/Amount^.^/returns^/^/returns^/^/returns^/^/returns^/_._/_/_/_/_/_/_/_/` l�xa �Z�"b �z��c ���xd ���xe ���xf ���xg ���xh ���Xi &��X j �Z�x�k ���xl ���xm �k�xn ���xo ���xp ���xq �a�xr �z�xs ���xt ~�"u Z��v �Z�xw �z�xx ���xy ���xz ���x{ ���X�| ���X} ���x@~ ��x  �Z�x`?`@`@`@`@`@`@`@`@a*~ aBB@~ aB�B@~ aBC@~ aB�C@~ aBD@~ aB�D@~ aBE@~ aB�E@ bCTotal~ b^��@~ bD�/A~ b^˽@~ bEP�A~ byS@~ b^ �@~ bz��@~ bz��@ cG$1,000 under $10,001 [3] c�-- cH-- c�-- cI-- c{-- c`-- c|-- c|--"dJ$10,001 under $100,000 [3]~ d`»@~ dH�+�@~ d`ȱ@~ dI���@ d{*39 d`*238~ d|pv@~ d|Pu@eG$100,000 under $500,000~ e`j�@~ eH@_�@~ e`t�@~ eI@t�@~ e{A@~ e`��@~ e|�s@~ e|��@!fG$500,000 under $1,000,000~ f` }@~ fH@�@~ f`�x@~ fI�"�@~ f{~ f`~ f|�S@~ f|��@#gG$1,000,000 under $5,000,000~ g`�v@~ gH��@~ g`�v@~ gIx�@~ g�@~ g�l�@~ g|�L@~ g|��@hK$5,000,000 or more~ hb�T@~ hL�K�@~ hbU@~ hM�&�@h�h�~ h}*@~ h}��@iNi[iOi[iOiOi[i~iOj.\j3TOrganizations with gross unrelated business income (UBI) over $10,000 [3]--Continuedj;j;j;j;j;j2j;k.9k31Deductions directly connected with UBI--Continuedk;k;k;k;k;k=k2l.l1l2l1l2lelfl0Deductions not l2m.m1 Contributionsm2m1 Net operatingm2m4m2m0directly connectedm2n.Size of gross unrelatedn0 to employeen2 n0lossn2n0Other deductionsn2n0with UBIn2o.business income (UBI)o1 benefit planso2o1 carryovero2oeofo3o;p.p1p2p1p2pepf p1Totalp2q.q=Numberq=q=Numberq=q=Numberq=q=Numberq=r. r/of r/Amount r/of r/Amount r/of r/Amount r/of r/Amounts.s/returnss/s/returnss/s/returnss/s/returnss/t.t4t4t4t4t4t4t4t4u?u@u@u@u@u@u@u@u@v*~ vBF@~ vB�F@~ vBG@~ vB�G@~ vBH@~ vB�H@~ vBI@~ vB�I@ wCTotal~ w^e�@~ wE`A~ w^ַ@~ wD��9A~ wE��@~ wS4QCA~ w^x�@~ wD- xG$1,000 under $10,001 [3] x�-- xI-- x�-- xH-- xI-- xU-- x�-- xH--"yJ$10,001 under $100,000 [3]~ y`H�@~ yI��@~ y`D�@~ yH��A~ yI��@~ yU�OA~ y`d�@~ yH���@zG$100,000 under $500,000~ z`4�@~ zI�/�@~ z`̛@~ zH<�A~ zI��@~ zU%A~ z`��@~ zH��@!{G$500,000 under $1,000,000~ {`@v@~ {I�@~ {`s@~ {H�� A~ {IP�@~ {Up�A~ {`H�@~ {H@��@#|G$1,000,000 under $5,000,000~ |`pu@~ |I ��@~ |`�t@~ |H�JA~ |Ix�@~ |UN�!~ |`�{@~ |H��@}K$5,000,000 or more~ }b�R@~ }M���@~ }b�Q@~ }L>A~ }M``@~ }W��3A~ }b�Y@~ }L܎A~N~[~O~[~O~~�~[~P.\3TOrganizations with gross unrelated business income (UBI) over $10,000 [3]--Continued;;;;;;;� �l�x� ���x� �Z�x� ���x� �{�x� �z�x� ���x� ~�"� Z��� �Z�x� �z�x�� ���x� ���x� ���x� ���X� ���X�-���x�--��x�--Z�x�-�Z�"�-���"�-� �"�-� �"�-���"�-���"�-��"�-��"�-���"��-���"�-���"@�-� �"�-��"�.=�35Deductions not directly connected with UBI--Continued�;�;�;�;�;�;�;�.���f���f���f���f�2Size of gross unrelated�0Specific deduction�2�0 Contributions�2�0Set-asides [7]�2�0 Excess exempt�2�2business income (UBI)�>�g�>�g�>�g��expenses���.�=Number�=�=Number�=�=Number�=�=Number�=�. �/of �/Amount �/of �/Amount �/of �/Amount �/of �/Amount�.�/returns�/�/returns�/�/returns�/�/returns�/�.�/�/�/�/�/�/�/�/�?�@�@�@�@�@�@�@�@�*~ �BJ@~ �B�J@~ �BK@~ �B�K@~ �BL@~ �B�L@~ �BM@~ �B�M@ ��Total~ �^���@~ �E�@~ �^��@~ �D���@~ �^@|@~ �D��A~ �^��@~ �D�IA �G$1,000 under $10,001 [3] ��-- ��-- ��-- �H-- ��-- �H-- ��-- �H--"�J$10,001 under $100,000 [3]~ �`�@~ �Iʹ@~ �`ؐ@~ �H�@~ �`�m@~ �H|�@~ �`�@~ �HZ�@�G$100,000 under $500,000~ �`�@~ �I��@~ �``|@~ �H��@~ �``@~ �H��@~ �`@�@~ �H�x�@!�G$500,000 under $1,000,000~ �`�v@~ �I�v@~ �`�R@~ �Hv�@~ �`�D@~ �H��@~ �`�c@~ �H��@#�G$1,000,000 under $5,000,000~ �`�t@~ �Ipt@~ �`Q@~ �H�@~ �`=@~ �H@�@~ �`�a@~ �HP��@�K$5,000,000 or more~ �b@Q@~ �M@Q@~ �b6@~ �L@��@~ �b.@~ �L�WA~ �bB@~ �L���@�������t�r���r�t�r�n����������������r��j* Estimate should be used with caution because of the small number of sample returns on which it is based.�u�u�u�u�u�u�u�u��&�[1] Excludes cost of sales and services, which was subtracted from gross receipts from sales and services in computing gross profit from sales and services. Gross profit from�u�u�u�u�u�u�u�u��&�sales and services was a component of gross unrelated business income (UBI). Cost of sales and services can include amounts attributable to depreciation, salaries and wages,�u�u�u�u�u�u�u�u��&�and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.0 billion.�u�u�u�u�u�u�u�u��&|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.�u�u�u�u�u�u�u�u��&�[3] Organizations with gross UBI between $1,000 (the filing threshold) and $10,000 were required to report only totals for expenses and deductions (except for the specific deduction�u�u�u�u�u�u�u�u��&�and net operating loss carryover, which all organizations reported separately). Organizations with gross UBI over $10,000 were required to report each expense and deduction item �u�u�u�u�u�u�u�uQ�&Iseparately, as shown in columns 14 through 45, 48, 49, and 54 through 59.�u�u�u�u�u�u�u�u��&�[4] Excludes $56.9 million of cost of sales and services reported by organizations with gross UBI of $10,000 or less. See footnote 1 for explanation.�u�u�u�u�u�u�u�u��&�[5] Excludes $1.9 billion of cost of sales and services reported by organizations with gross UBI over $10,000. See footnote 1 for explanation.�u�u�u�u�u�u�u�u��&�[6] This deduction was required to be reported as a lump-sum total only and may have included component deductions that were of the same type shown elsewhere in this table. For�u�u�u�u�u�u�u�u��&�example, if deductions "allocable to rental income" included depreciation, then that amount of depreciation would not be included in the separately reported item, "depreciation."�u�u�u�u�u�u�u�ul�&dTherefore, the total amount shown for some of the separately reported deductions may be understated.�u�u�u�u�u�u�u�u� (� u� u� u� u�u�u�u�u�(�u�u�u�u�u�u�u�u�(�u�u�u�u� u�!u�"u�#u�$(�%u�&u�'u�(u�)u�*u�+u�,u�A�l�"�A���"�A���F�A��@x�A� @x�A� @x�A� @x�A� @"�A� @��A �A�A�@x��A @x�A �A�A�@x�A �A�A��@X�A�@x�A�@x�A�@x�A�@"�A�@"�A�@"�A�@"�A@"�A�A�A���!�A��F�A��@"��A�@"�A�@"@�A�@"�A�@"b�&Z[7] Reported by Internal Revenue Code section 501(c)(7), (9), and (17) organizations only.�!�!�!�!�!�!�!�!@�&8NOTE: Detail may not add to totals because of rounding.�!�!�!�!�!�!�!�!a��YSOURCE: IRS, Statistics of Income Bulletin, Spring 2001, Publication 1136 (Revised 5-01).�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'���������������'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�������'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�����'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�A��@"�A�A�A�@F�A@x�A�A�A�@x�A�A�A��@"�A�@��A�@A�A�@x��A�@x�A�@A�A�@x�A�@A�A@X�A�A�A���!�A��F�A��@"�A�@"�A�@"�A�@"�A�@"�A�@A�A�A�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@']jPYf)j� �E &E} {��) ]P>d.�.��}�}7  �� 1]PC/c/��}}6  = �%�> ����?�?�?�?m�}ĺ��w,��V��B,��V̺\XT0���|0<���0�\XT��|0�|0�ax\XT0l'}Ļ��w0�$}�w0l'}@�Ļ@�h�Uw����qq     ��"