Winston, Williams, Creech, Evans & Company, L.L.P.
Certified Public Accountants

Tax Rate Schedules 2004

Single Individuals

                        Taxable Income:                                            Tax is:

                        Not over $7,150                                            10% of taxable income

                        Over $7,150 but                                            $715 plus 15% of

                        not over $29,000                                            the excess over $7,150

                        Over $29,000 but                                          $4,000 plus 25% of

                        not over $68,800                                           the excess over $29,000

                        Over $70,350 but                                          $14,325 plus 28% of

                        not over $146,750                                         the excess over $70,350

                        Over $146,750 but                                        $35,717 plus 33% of

                        not over $319,100                                         the excess over $146,750

                        Over $319,100                                              $92,592.50 plus 35% of

                                                                                               the excess over $319,100

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Head of Household

                        Taxable Income:                                            Tax is:

                        Not over $10,200                                           10% of taxable income

                        Over $10,200 but                                            $1,020 plus 15% of

                        not over $38,900                                             the excess over $10,200

                        Over $38,900 but                                             $5,325 plus 25% of

                        not over $100,500                                            the excess over $38,900

                        Over $100,500 but                                           $20,725 plus 28% of

                        not over $162,700                                            the excess over $100,500

                        Over $162,700 but                                           $38,141 plus 33% of

                        not over $319,100                                            the excess over $162,700

                        Over $319,100                                                 $89,753 plus 35% of

                                                                                                 the excess over $319,100

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Married, Filing Jointly or Qualifying Widow(er)

                        Taxable Income:                                            Tax is:

                        Not over $14,300                                           10% of taxable income

                        Over $14,300 but                                            $1,430 plus 15% of

                        not over $58,100                                             the excess over $14,300

                        Over $58,100 but                                            $8,000 plus 25% of

                        not over $117,250                                           the excess over $58,100

                        Over $117,250 but                                          $22,787.50 plus 28% of

                        not over $162,700                                           the excess over $117,250

                        Over $178,650 but                                          $39,979.50 plus 33% of

                        not over $319,100                                           the excess over $178,250

                        Over $319,100                                                $88,328 plus 35% of

                                                                                                the excess over $319,100

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Married, Filing Separately

                        Taxable Income:                                            Tax is:

                        Not over $7,150                                             10% of taxable income

                        Over $7,150 but                                             $715 plus 15% of

                        not over $29,050                                            the excess over $7,150

                        Over $28,400 but                                           $4,000 plus 25% of

                        not over $58,625                                            the excess over $29,050

                        Over $58,625 but                                           $11,393.75 plus 28% of

                        not over $89,325                                            the excess over $58,625

                        Over $89,325 but                                            $19,989.75 plus 33% of

                        not over $159,550                                           the excess over $89,325