Ryan Ross (111-11-1112), Oscar Omega (222-22-2223), Clark Carey (333-33-3334), and Kim Kardigan (444-44-4445) are equal active members in ROCK the Ages LLC. ROCK serves as agent and manager for prominent musicians in the Los Angeles area. The LLC's Federal ID number is 55-5555556. It uses the cash basis and the calendar year and began operations on January 1, 2008. Its current address is 6102 Wilshire Boulevard, Suite 2100, Los Angeles, CA 90036. ROCK was the force behind such music icons as Adrianna Venti, Drake Malone, Elena Gomez, Tyler Quick, Queen Bey, and Bruno Mercury and has had a very profitable year. The following information was taken from the LLC's income statement for the current year.

Revenues Fees and commissions Taxable interest income from bank deposits Tax-exempt interest Net gain on stock sales Total revenues Expenses Advertising and public relations Charitable contributions Section 179 expense Employee WZ wages Guaranteed payment (services), Ryan Ross, office manager Guaranteed payment (services), other members Business meals subject to 50% disallowance Travel Legal and accounting fees Ofce rentals paid Interest expense on operating line of credit Insurance premiums Office expense Payroll taxes Utilities Total expenses $4,800,000 1 ,600 3,200 4,000 $4,808,800 5 330,000 28,000 20,000 '| ,000,000 800,000 600,000 200,000 320,000 '| 32,000 30,000 'I 0,000 52,000 200,000 92,000 54,800 53,963,800 \f