1. 1 CAPITAL ACCOUNTS AND MINIMUM GAIN Presented By David Kavanaugh, Esq., Partner Nixon Peabody LLP B1593043

2. 2 OPENING CAPITAL ACCOUTS Building Land 5,500,000 300,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000,000 500,000 300,000 995,000 5,000 5,800,000

3. 3 END OF YEAR 1 Building Land 5,300,000 300,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000,000 500,000 300,000 797,000 3,000 5,600,000

4. 4 END OF YEAR 3 Building Land 4,900,000 300,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000,000 500,000 300,000 401,000 (1,000) 5,200,000

5. 5 END OF YEAR 5 Building Land 4,500,000 300,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000,000 500,000 300,000 5,000 (5,000) 4,800,000

6. 6 Building Land 4,300,000 300,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000,000 500,000 300,000 (193,000) (7,000) 4,600,000 END OF YEAR 6

7. 7 END OF YEAR 7 Building Land 4,100,000 300,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000,000 500,000 300,000 (292,000) (108,000) 4,400,000

8. 8 END OF YEAR 9 Building Land 3,700,000 300,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000,000 500,000 300,000 (292,000) (508,000) 4,000,000

9. 9 END OF YEAR 10 Building Land 3,500,000 300,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000,000 500,000 300,000 (490,000) (510,000) 3,800,000