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

Tax Rate Schedules 2005

Single Individuals

                        Taxable Income:                                            Tax is:

                        Not over $7,300                                            10% of taxable income

                        Over $7,300 but                                            $730 plus 15% of

                        not over $29,700                                            the excess over $7,300

                        Over $29,700 but                                          $4,090 plus 25% of

                        not over $71,950                                           the excess over $29,700

                        Over $71,950but                                           $14,625.50 plus 28% of

                        not over $150,150                                         the excess over $71,950

                        Over $150,150 but                                        $36,548.50 plus 33% of

                        not over $326,450                                          the excess over $150,150

                        Over $326,450                                              $94,727.50 plus 35% of

                                                                                               the excess over $326,450

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Head of Household

                        Taxable Income:                                            Tax is:

                        Not over $10,450                                           10% of taxable income

                        Over $10,450 but                                            $1,045 plus 15% of

                        not over $39,800                                             the excess over $10,450

                        Over $39,800 but                                             $5,447.50 plus 25% of

                        not over $102,800                                            the excess over $39,800

                        Over $102,800 but                                           $21,197.50 plus 28% of

                        not over $166,450                                            the excess over $102,800

                        Over $166,450 but                                           $39,019.50 plus 33% of

                        not over $326,450                                            the excess over $166,450

                        Over $326,450                                                 $91,819.50 plus 35% of

                                                                                                 the excess over $326,450

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Married, Filing Jointly or Qualifying Widow(er)

                        Taxable Income:                                            Tax is:

                        Not over $14,600                                           10% of taxable income

                        Over $14,600 but                                            $1,460 plus 15% of

                        not over $59,400                                             the excess over $14,600

                        Over $59,400 but                                            $8,180 plus 25% of

                        not over $119,950                                           the excess over $59,400

                        Over $119,950 but                                          $23,317.50 plus 28% of

                        not over $182,800                                          the excess over $119,950

                        Over $182,800 but                                          $40,915.50 plus 33% of

                        not over $326,450                                           the excess over $182,800

                        Over $326,450                                                $88,320 plus 35% of

                                                                                                the excess over $326,450

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Married, Filing Separately

                        Taxable Income:                                            Tax is:

                        Not over $7,300                                             10% of taxable income

                        Over $7,300 but                                             $730 plus 15% of

                        not over $29,700                                            the excess over $7,300

                        Over $27,700 but                                           $4,045 plus 25% of

                        not over $59,975                                            the excess over $29,700

                        Over $59,975 but                                           $11,658.75 plus 28% of

                        not over $91,400                                            the excess over $59,975

                        Over $91,400 but                                            $20,457.75 plus 33% of

                        not over $163,225                                           the excess over $91,400