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HomeMy WebLinkAbout10-16-07 .' '. ---1 15056041125 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisbu ,PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year 2 1 0 7 File Number o 8 9 3 Date of Birth 194449593 1 2 302 0 0 6 04131953 Decedent's Last Name Suffix Decedent's First Name B ROW N DAN A MI L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW [ZJ 1. Original Return o 4. Limited Estate o o 4a. Future Interest Compromise (date of death after 12-12-82) 7. Clecedent Maintained a Living Trust (Attach Copy of Trust) 10. Slpousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) ~etween 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETJD. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number r 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o o o o 8. Total Number of Safe Deposit Boxes 2. Supplemental Return o o o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required R 0 G E R M M 0 R G E NTH A L 717 -9094383 Firm Name (If Applicable) City or Post Office State ZIP Code ~~~_._--~-~...........__--'--1-_..____ _ _ ___________ I REGISTER OFWII,LS US~bNLY I I I -, I t'.) l____~ _~~A~~ ~!~E:l)__~; First line of address 251 5 NOR T H FRO N T S T R E E T Second line of address H A R R I S BUR G P A 17110 Under penalties of perjury, I declare that I have examined this retur ,including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than t e personal representative is based on all information of which preparer has any knowledge. SIGNA OF PERSON RESPONSIBLE FOR FIL RETU N DATE . 10/16/07 ADDRESS 755 MT. ROCK ROAD CARLISLE PA 17015 DATE 10/16/07 PA 17110 HARRISBURG PLEA E USE ORIGINAL FORM ONLY Side 1 L 15056041125 15056041125 -1 ~ , . --.J 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: DANA L. BROWN RECAPITULATION 194449593 1. Real estate (Schedule A) 1. 3700000 2. Stocks and Bonds (Schedule B) ......................... . 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 3. 4. Mortgages & Notes Receivable (Schedule D) 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .. .. 5. 10000 6. Jointly Owned Property (Schedule F) 0 Sepllrate Billing Requested. . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probclte Property (Schedule G) 0 Separate Billing Requested. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7) 8. 3 7 1 0 0 0 0 ....... . ............. . 9. Funeral Expenses & Administrative Costs (Schedule H) 9. 8 2 5 4 2 9 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . 10. 2 4 2 4 4 3 11. Total Deductions (total Lines 9 & 10) ......11. 1 0 6 7 8 7 2 ......... . .......... . 12. Net Value of Estate (Line 8 minus Line 11) 12. 2 6 4 2 1 2 8 ....... . ................ . 13. Charitable and Governmental Bequests/See 9113 Trusts for which 0 0 0 an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . 14. 2 6 4 2 1 2 8 .......... . TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 0 0 0 (a)(1.2) X.O _ 0 0 15. 0 16. Amount of Line 14 taxable 2 6 4 2 1 4 8 1 1 8 8 9 7 at lineal rate X .O~ 16. 17. Amount of Line 14 taxable 0 0 0 0 0 0 at sibling rate X. 12 17. 18. Amount of Line 14 taxable 0 0 0 0 0 0 at collateral rate X .15 18. 19. Tax Due 19. 1 1 8 8 9 7 ................................. . 20. FILL IN THE OVAL IF YOU ARE REQUESTING AI REFUND OF AN OVERPAYMENT ~ Side 2 L 15056042126 15056042126 --1 REV-1S00 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME DANA L. BROWN STREET ADDRESS 755 MT. ROCK ROAD File Number 0893 ~--~--- CITY CARLISLE : STATE ! PA 1 Z1P- 117110 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8, Prior Payments C, Discount (1) 1,188,97 1 ,255.00 Total Credits (A + 8 + C) (2) 1 ,255.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This i~ the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refuhd. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This ils the TAX DUE. (5) 0.00 66.03 0.00 A. Enter the interest on the tax due. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X"IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and : Yes No a. retain the use or income of the property tran$erred; ...................................................................... D 00 b. retain the right to designate who shall use th$ property transferred or its income; ............................... D 00 c. retain a reversionary interest; or ................................................................................................ D 00 d. receive the promise for life of either payments, benefits or care? ... .................................................... D 00 2. If death occurred after December 12, 1982, did ~ecedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... D 00 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ......... D 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ......... ...... .,........ .......................... ................. ................. .............. D 00 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994 and before January 1, 1995, tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent[72 P,S. !l9116 (a)(1.1) (i)], For dates of death on or after January 1,1995, the tax rate imposed on Ithe net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P,S. !l9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to ~ surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the nly beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased chi! twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. !l9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of th decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. !l9116(1.2) [72 P.S. !l9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of th decedent's siblings is twelve (12) percent [72 P.S. !l9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common iththe decedent, whether by blood or adoption. REV.1,.502 EX + (6.98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF DANA L. BROWN FILE NUMBER 0893 ITEM NUMBER 1. DESCRIPTION REAL ESTATE PREMISES 755 MT. OCK ROAD, CARLISLE, PENN TOWNSHIP, CUMBERLAND COUNTY, PA, SOLD ON 10/12/07 TO DARRELL W. DEWALT. COPY OF SETTLEMENT SHEET ATTACHED. VALUE AT DATE OF DEATH 37,000.00 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 37,000.00 .. ;&., ... B. Type of Loan I. D FHA 2. D FmHA 4. D VA 5. D Conv. Ins. u.s. [jlepartment of Housing and Urban Development I * 1r 'A. Settlement Statement 3. D Conv. Dnins.. 6. File Number 3418.2 OMB No. 2502-0265 (Page I) 7. Loan Number 8. Mortgage Insurance Case Number C. Note: Thil fonn .. fUl'1IlIhe4 to Ihle you a atatem.t or achlallddement ~b. Amoantl paid to ...d by dle.e CAI a,eat an .bowa. hem. marked "'{p.o.c.)" "ere,.id ..tlide the dOI.1i they an Ibown here for lnformadoD" purp..a aad are not induded ia die 'otala. D. Name and Address of Borrower Darrell W. DeWalt 370 Meadows Road Newville, PA 17241 755 Mount Rock Road, Carlisle, P A 17015 Penn Township, Cumberland County E. Name, Address, and Taxpayer identifica ion # of Seller r' Name and Address of Lender Estate of Dana L. Brown N/ A - CASH by Kevin J. Brown, Administrator H. Se lement Agent Name, Address and Taxpayer Identification Number H .lton C. Davis 201 East Burd Street, Suite 6 P.O. Box 40 25-1530888 Place of Settlement I. Settlement Date 37'S. Hanover Street, Carlisle, PA 17013 10/1212007 K. S mmary of Seller's Transaction 400. Gross Amount Due To Seller 37,000.00 401. Contract sales price 37,000.00 402. Personal Property 1,254.25 403. 404. 405. G. Property Location J. Summary of Borrower's Transactions 100. Gross Amount Due From Borrower 10 1. Contract sales price 102. Personal Property 103. Settlement charges to borrower (line 1400) 104. 105. Adjustments for items paid by seller in advance 106. City/town taxes to 107. County taxes 10/12/07 to 12/31/07 108. Assessments to 109. School Tax 10/12107 to 06/30/08 110. Garbage Fee Ill. 112. Adjustments for items paid by seller in advance 406. City/town taxes to 23.07 407. County taxes 10/12/07 to 12131/07 23.07 408. Assessments to 385.94 409. School Tax 10/12/07 to 06/30/08 385.94 410. Garbage Fee 411. 412. 120. Gross Amount Due From Borrower 38,663.26 420. Gross Amount Due To Seller 37,409.01 200. Amounts Paid By Or in Behalf Of Borrower SOO. Reductions in Amount Due To Seller 201. Deposits or earnest money 3,044.43 501. Excess deposit (see instructions) 3,044.43 202. Principal amount of new loan(s) 502. Settlement charges to seller (line 1400) 1,512.93 203. Existing loan(s) taken subject to 503. Existing Ioan(s) taken subject to 204. 504. Payoff of first mortgage loan 205. 505. Payoff of second mortgage loan 206. 506. Escrow for Estate Finalization to: Roger 10,000.00 207. Post-Settlement Lease Rental Payment ($375x3) 1,125.00 507. Post-Settlement Lease Rental Payment ($375x3) 1,125.00 208. 508. 209. 509. Adjustments for items unpaid by seller ~djustments for items unpaid by seller 210. City/town taxes to 510. City/town taxes to 211. County taxes to 511. County taxes to 212. Assessments to 512. Assessments to 213. School Tax to 513. School Tax to 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. Total Paid By/For Borrower 4,169.43 520. Total Reduction Amount Due Seller 15,682.36 300. Cash At Settlement Fromffo Borrower 600. ,Cash At Settlement To/From Seller 301. Gross Amount due from borrower (line 120) 38,663.26 601. ! Gross Amount due to seller (line 420) 37.409.01 302. Less amounts paid by/for borrower (line 220) ( 4,169.43 602. 'Less reductions in amI. due seller (line 520) ( 15,682.36 ) 303. Cash [XJ From o To Borrower $ 34,493.83 603. Cash [XJ To o From Seller S 21,726.65 I bave carefully rc:v'~ed the ~ I Settlement ~tatement and to tb~ best of my knowledge and belief, it is a rr-+~ and accurate statement of all receipts and disbursements made on my accoUD. .t Oyb). Y m.c. m this, b"anS~Cbon. I furth....P'certifY tb~ I~ve recclVed a completed copy of pages I an:&2 of.! I.Settlement Statement. (/ / . / . . ",0/, ../,.-::: ../~____. /...,-(:,-.{.'~'-_./ ,,-.(t, .//:~;.ct".<,""""t.::,(;.::/ ./ .----1._ _ Borrower Darrell W. DeWalt /Sell rEstate of Dana L. Brown, K.....iftJ. Brown, Admin ~/ Borrower SETTLEMENT AGENT CERTIFICATION The HUD-l Settlement Statement which I have p'~red il a true and accuRte account of this 1nnsaction. 1 have ~ed~dstobedi5bu~U1acco.~t;:eW!th .,~sltaternenl " / ~""'""Ai""I,j .,} ,.l~ ,of!: i,'j 't'.'ll: .'/t' I Settlement Agent Date r:~8'r8~ ~~~~:nt~i~:i~3~YI '3~e.:~~r:~=~~:.oi~ J~I: ~~~tl:l~~.Sr cJd~~r~~jlloof~d eUer's Taxpayer Identification Number Solicitation aDd Certification You Tl,quired by law to provide the Settlement Ase!'1t named above with you, COrTect ~payer identification I:";ub tJfuci~~ ~~tJri~i~~ ;:':l:~mr':~ = tf:~~.al~rr ~~;~n~~~l~::m~ shown on thiS statement is my correct taxpayer identification number. HUD - I 3/91 Seller's Si ature Date RESPA, HB 4305.2 701. 702. 703. 704. 800. 801. 802. 803. 804. 805. 806. 807. 808. 809. 810. 811. 900. 901. 902. 903. 904. 905. 1000. 1001. 1002. 1003. 1004. 1005. 1006. 1007. 1008. 1100. II0l. 1102. 1103. 1104. 1\05. 1106. 1107. L. Settle......! Chartes 700. Total Sales/Broker's Commission based on $ Division of Commission (line 700) as follows: $ ro $ ro Commission paid at Settlement @ 0/0_ Paid From Borrower's Funds at Settlement Page 2 Paid From Seller's Funds at Settlement Items Payable in Connection With Loan Loan Origination Fee Loan Discount Appraisal Fee Credit Report Lender's Inspection Fee Mortgage Insurance Application Fee Assumption Fee Flood Certification Fee to: % % to to to to Items Required By Lender To Be Paid In Advance Interest from to @ $ Mortgage Insurance Premium for Hazard Insurance Premium for /day months to years to Reserves Deposited With Lender Hazard Insurance Mortgage Insurance City property taxes County property taxes Annual assessments School Taxes s per per per per per per per 1\08. Aggre ate Reserve Adjustment Title Charges Settlement or closing fee Abstract or title search Title examination Title insurance binder Document preparation Notary's fees Attorney's fees (includes above items numbers: Title insurance (includes above items numbers: Lender's coverage Owner's coverage ro to to to to to to Roger M. Morgenthal, Esquire 500.00 500.00 to Hamilton C. Davis, Esq, Agent for CTIC($125POC) 345.75 1109. 1110. 1111. 1112. 1113. 1200. 1201. 1202. 1203. 1204. 1205. 1300. 1301. 1302. 1303. 1304. 1305. 1306. 1307. 1308. 1309. 1400. Total Settlement Char es enter on lines 103, Section J and 502, Section K 1,254.25 1,512.93 Initial Escrow Account Statement Reqnired by Section I (e) (I) of tbe Real Estate SeUlement Procednres Act (RESPA) If checked. 0 the terms afyauT loan requrre you to have an escrow account to assure that the Clrtam obligations relating to the mortgaged property, such as taxes, msurance premIUms Bnd other charges are paid The amount specified below will be collected, along With y ur mortgage pnnclpal and mterest payments, durmg the first 12 months after your account 15 opened to pay these anticipated expenses Escrow Aa:otmt Beginning Date: Your escrow account payment will b $ prr Payee Purpose I Anticipated Due Date Estimated Amount ~ ~ $ $ 37,000.00 Government Recording and Transfer Charges Recording fees: Deed $ 38.50; Mortgage $ City/county tax/stamps: Deed $ 370.00 ; Mortgage $ State tax/stamps: Deed $ 370.00 ; Mortgage $ ; Releases $ 38.50 370.00 0.00 0.00 370.00 Additional Settlement Char es 2007 Countyffownshi Real Estate Taxes to: Mabel Stitt, Tax Collector 2007-08 School Real Estate Taxes to: Mabel Stitt, Tax Collector 105.26 537.67 HUD-13/91 RESPA, lIB 4305.2 REV-': 508 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ~CHEDULE E CASH, $ANK DEPOSITS, & MISC. PE SONALPROPERTY ESTATE OF DANA L BROWN ITEM NUMBER 1. FILE NUMBER 0893 Include the proceeds of liti ation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. 2, DESCRIPTION 1984 FORD L TD STATION WAGON" VIN 1FABP4039EG115674, JUNK CONDITION, 413,600 MILES <PN ODOMETER, APPRAISED BY DEWALT'S APPRAISAL SERVICE, COpy OF ARPRAISAL ATTACHED MISCELLANEOUS HOUSEHOLD GOODS, FURNITURE AND FURNISHINGS, POOR CONDITION, HAD TO BE HAULED /1WAY AS CONDITION OF HOUSE SALE, NO VALUE. VALUE AT DATE OF DEATH 100.00 0.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is n eded, insert additional sheets of the same size) 100.00 ~10/2007 15:25 7177759413 DEWALT'S APPRAISAL PAGE 02 DEWALT'S P.o. BOX 35 PHONE 717-77 "$ October to, 2007 I I I VEmCLE APPRAISAL FOR l~ FORD L TD STA nON WAGON" . DR 3.8 LITRE V""' AUTOMATIC I MILEAGE: 413600 V.I.N.IF~P403'EGt1~74 i OwIIecI by : DANA BROWN (defeued) 7SS Mottat Rock Ro~d C....ae, Pa. Baed 0.. vis... iDs:j' OB of the ear, I would eo.sider the eeadition ratiag as poor. Dad tape eoven y rust $pO.., paint displays extreIIle f.de, illterior eoaditieD is heavily toiled, fad 4 tom. OwJaen SOD states revene iI bIoperable in tile tnuIJ_llliOD. i I HI of the opiaion, thillvehicle lVould qualify as . cnult piece .t . 1aIv. yard, with. valwe of $100.80. ~$. tkl/~ DarreU W. DeWalt 1....13 motor veb Ie physieaJ dam.. .ppnaise.. REV-l511 EX + (12-99) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & A MINISTRA TIVE COSTS ESTATE OF DANA L. BROWN FILE NUMBER 0893 Debts of decede~t must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: EGGER FUNERAL HOME, INC., NEWVILLE PA, FUNERAL AND CREMATION 2,513.00 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) gVI N J. BROWN Social Security Number(s)/EIN Number of P~rsonal Representative(s) Street Address 755 MT. ROCK RPAD City CARLISLE State PA Zip 17015 0.00 Year(s) Commission Paid: N/A 2. 3. Attomey Fees ROGER M. MORGENTHAL, ESQUIRE Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant KEVIN J. BROWN Street Address 755 MT. ROCK RpAD City CARLISLE State PA Relationship of Claimant to Decedent liQjN AND ONLY HEIR I 2,000.00 3,500.00 Zip 17015 4. Probate Fees REGISTER OF WILLS, dUMBERLAND COUNTY LETTERS OF ADMINISTRATION AND SHORT CERTIFICATES 113.00 5. Accountant's Fees 6. Tax Return Prepare~s Fees 7. 8. 9. 10. REGISTER OF WILLS, CUMBERLA~ND COUNTY, FILE INH. TAX RETURN CUMBERLAND LAW JOURNAL, A VERTISE LETTERS THE VALLEY TIMES-STAR, ADVE TISE LETTERS 15.00 75.00 38.29 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is eeded, insert additional sheets of the same size) 8 254.29 REV:1512 EX + (12-03) '* SCHEDULE. DEBTS OF DECEDENT, MORT AGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DANA L. BROWN i Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. FILE NUMBER 0893 ITEM NUMBER 1. DESCRIPTION 2005 AND 2006 DELINQUENT TAX~S OWED BY DECEDENT ON REAL ESTATE OWED TO PENN TOWNSHIP AND ElIG SPRING SCHOOL DISTRICT VALUE AT DATE OF DEATH 1,539.43 2. LOAN FROM BARRY AND BELINDA BROWN, 911 MT. ROCK ROAD, CARLISLE PA 17015 885.00 TOTAL (Also enter on line 10, Recapitulation) $ 2 424.43 (If more space is nee ed, insert additional sheets of the same size) '''~''''~.(* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DANA L. BROWN SCHEDULE J BENEFICIARIES NUMBER I. NAME AND ADDRESS OF PERSON(S) REC61VING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] FILE NUMBER 0893 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE 1. KEVIN J. BROWN 755 MT. ROCK ROAD CARLISLE, PA 17013 Lineal 26,421.28 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. 0.00 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTI$NS 1. 0.00 TOTAL OF PART II - ENTER TOTAL NON-TAXABL DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space is eeded, insert additional sheets of the same size) $ 0.00