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Current Portion Valuation of Specific Current Asset Items Marketable securties Inventories Accounts receivable Cash investment in work in progress Prepaid expenses I Excess of Market Value over Tax Basis of Current Assets (Sum) Deductions Accounts payable Accrued interest Accrued taxes Other accrued expenses Total deductions Current portion of deferred taxable income II -2, zero if negativel Estimated federal and state income tax rate S Deferred federal and state tax expense 13x41 8 Estimated self-employment tax rate 7 Social Security Tax Income Limit 8 Deferred self-employment tax Ithe minimum of3x8 or 71 9 Total current portion of deferred income taxes 1981 Noncurrent Portion Deferred taxable income from noncurrent assets Real Estate - Land Machinery and equipment Real Estate - Buildings Other Noncurrent Assets Iff Noncurrent portion of deferred taxable income [sum, zero if negativel I I Estimated federal and state income tax rate 12 Total noncurrent rtion of deferred taxes I Oxl I Valuation Equity: Real Estate - Land Machinery and equipment Real Estate - Buildings Other Noncurrent Assets Financial Assets/MarketabIe Securities Personal Liabilities Noncurrent Deferred Taxes Other Total Valuation E If Market Value Market Value Gain/Loss Tax Basis Tax Basis Difference 153% 132900 Gain/Loss