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Home My WebLink About06-08-09J 15056041125 REV-1500 Ex (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 2 1 0 7 0 5 1 4 Harrisburg, PA 17126-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 8 9 0 9 4 3 6 7 0 3 0 6 2 0 0 6 0 6 0 3 1 9 1 1 Decedent's Last Name Suffix Decedent's First Name MI J U M P E R E L I Z A p, (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW 1. Original Return 4. Limited Estate ^X 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number H A R O L D S I R W I N I I I 7 1 7 2 4 3 6 0 9 0 Firm Name (If Applicable) I RW I N LA W O F F I C E First line of address 6 4 S O U T H I T T S T R E E T Second line of address City or Post Office C A R L I S L E State ZIP Code P A 1 7 0 1 3 REGISTER OF WILLS USE ~1 LY n c- O ~' ~ `O ~ t_.. -yJ ~ ~ I r `. U ~ GO _ DA ILED Cj Correspondent's a-mail address: Irwlnlawoffice~gmail.com Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief ft is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUoRE OF PE~SO,,N RESPONSIB FOR F LING RETURN DATE r/ ~a ~r~~~~-~' ~ ~~~- 6/ 15 /2009 ADDRESS 389 OLA ROAD NEWVILLE PA 17241 SIG T O PREPAR O T NTATIVE DATE 6/ /2009 ADDRESS 64 SOUTH PITT CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 15056041125 15056D41125 15056042126 REV-1500 EX Decedent's Social Security Number oecedenrsName: ELIZA A. JUMPER 1 8 9 0 9 4 3 6 7 RECAPITULATION 1. Real estate (Schedule A) ................................... 1 ..... 5 0 4 0 0 0 2. Stocks and Bonds (Schedule B) ............................. 2. ..... 0 0 0 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C) ..... 3. 0 0 0 4. Mortgages & Notes Receivable (Schedule D) ................... ..... 4. 0 0 0 5. Cash, Bank De osits 8~ Miscellaneous Personal Pro a .. P p rty (Schedule E) .... _ 5. 1 8 3 0 4 8 2 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .. ..... 6. 0 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested .. ..... 7. 0 0 0 8. Total Gross Assets (total Lines 1-7) ...................... ..... 6. 2 3 3 4 4 8 2 9. Funeral Expenses 8~ Administrative Costs (Schedule H) ........... ..... 9. 5 6 3 8 0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ....... ..... 10. 0 0 0 11. Total Deductions (total Lines 9 ~ 10) ...................... ..... 11. 5 6 3 8 0 0 12. Net Value of Estate (Line 8 minus Line 11) ..................... .... 12. 1 7 7 0 6 8 2 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .............. .... 13. 0 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) .............. .... 14. 1 ~ ~ 0 6 8 2 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of Line 14 taxable at lineal rate X .045 1 7 7 0 6 8 2 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 0 0 17 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 1 g. 19. Tax Due ................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0 0 0 7 9 6 8 1 0 0 0 0 0 0 7 9 6 8 1 Side 2 15056042126 15056042126 J REV-1502 EX + (8-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER ELIZA A. JUMPER 0514 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real ro which is ' irrt -owned with ri ht of survivorehi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH S.5 ACRES MOUNTAIN LAND IN UPPER FRANKFORD TOWNSHIP, CUMBERLAND COUNTY Assessed Value as on Attached Exhibit "B" TOTAL (Also enter on line 1 5,040.00 (If more space is needed, insert addfional sheets of fhe same size) REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER ELIZA A. JUMPER 0514 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 2, Recapitulation) ~ s 0.00 (If more space is needed, insert addfional sheets of the same size) REV-1504 EX + (8-98) SCHEDULE C CLOSELY-HELD CORPORATION, COMMONWEALTH OF PENNSYLVANIA PARTNERSHIP OR INHERITANCE TAX RETURN RESIDENT DECEDENT SOLE•PROPRIETORSHIP ESTATE OF FILE NUMBER ELIZA A. JUMPER 0514 Schedule C-1 or C-2 (induding all supporting information) must be attached for each dosey-held oorporatioNpartnershipinterest ofthe decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH NONE TOTAL (Also enter on line 0.00 0.00 (If more space is needed, insert additional sheets of the same size) REV-1507 EX + (8-g8) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF FILE NUMBER ELIZA A. JUMPER 0514 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 4, Recapitulation) ~ S 0 00 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER ELIZA A. JUMPER 0514 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. COMMONWEALTH OF PENNSYLVANIA /TREASURY DEPT !UNCLAIMED PROPERTY 50.00 Agway, Inc. and Consolidated Subs - Uncashed Checks See letter attached as Exhibit °C" 2. COMMONWEALTH OF PENNSYLVANIA /TREASURY DEPT /UNCLAIMED PROPERTY 2,839.32 M 8 T Bank -Accrued Dividends See letter attached as Exhibit ^C° 3. COMMONWEALTH OF PENNSYLVANIA /TREASURY DEPT /UNCLAIMED PROPERTY 15,415.50 M 8 T Bank -Cash Exchange for Stock Bee letter attached as Exhibit "C° TOTAL (Also enter on line 5, Recapitulation) I = 1 (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (B-g8) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN ESTATE OF FILE NUMBER ELIZA A. JUMPER 0514 ff an asset was made joint within one year of the decedents date of death, it must be reported on Schedule G. NONE ADDRESS RELATIONSHIP TO DECEDENT SURVNING JOINT TENANT(S) NAME A. JOINTLYAWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET 96 OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTERESI 1. A. NONE 0.00 0.00 TOTAL (Also enter on line 6, Recapitulation) I S 0 00 (If more space is needed, insert additional sheets of the same s¢e) REV-1510 EX + (6-98) COMMONWEALTH.OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER ELIZA A. JUMPER 0514 This schedule must be completed and filed ff the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUOETHEN~MEOFTNETRANSFEREE,THEIRREUTIONSHIPTODECEOENTAND THE DATE OF TRANSFER ATTACHACOPVOFTNEDEEDFDRREALE6TATE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION pFAPPUCAe~EI TAXABLE VALUE 1. NONE 0.00 0.00 TOTAL (Also enter on line 7 Recapitulation) I S 0 00 (If mon; space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES ~ INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER ELIZA A. JUMPER 0514 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. IHOFFMAN - ROTN FUNERAL HOME, NC. -Funeral 900.00 2. WESTMINSTER CEMETERY -Grave Opening 1,100.00 B. ADMINISTRATIVE COSTS: ~, Personal Representative's Commissions Name of Personal Representative (s) Soaal Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees IRWIN LAW OFFICE 3,500.00 3, family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4• Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS 138.00 Probate and filing of inventory and appraisement and extra short certificate 5 Acxountant's Fees 6. I Tax Return Preparer's Fees 7 TOTAL (Also enter on line 9, Recapitulation) I S (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8~ LIENS FILE NUMBER ELIZA A. JUMPER 0514 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH NONE 0.00 TOTAL (Also enter on line 10, Recapitulation) I ; 0 00 (If more space is needed, insert addfional sheets of the same size) REV-1513 EX + (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER EL12J- A. JUMPER o51a RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outng ~ spousal distributions, and transfers under Sec. 9116 al 1.2 1. RONALD E. JUMPER and BARBARA JUMPER Lineal 5898 Enola Road 100% RESIDUE Newville, PA 17241 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 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. NONE 0.00 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. NONE 0.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S 0.00 (it more space is needed, insert additional sheets of the same size) r +~tt~t tll ~It~ ~e~~~~It~itt I, ELIZA A. JUMPER, of West Pennsboro Township, Cumberland County, Pennsylvania, declare this instrument to be my last will and testament, hereby expressly revoking all wills and codicils heretofore made by me. 1. I direct my executor to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. 2. I authorize and empower my executor to sell any realty owned by me at my death, and not specifically devised herein, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. 3. I devise and bequeath all of my estate of every nature and wherever situate to my husband, Credon D. Jumper, providing he shall survive me by sixty days. 4. Should the gift in Paragraph No. 3 not take effect, I devise and bequeath all of my estate of every nature and wherever situate to my son; Ronald E. Jumper and my daughter-in-law; Barbara Jumper, share and share alike, and if they are not living, to my grandchildren, share and share alike. 5. I nominate and appoint Credon D. Jumper to be the executor of this my last will and testament; he is to serve as such without bond. Should he die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I x ~ w nominate and appoint Ronald E. Jumper and Barbara Jumper, as substitute executors, also to serve as such without bond, with the same powers as are given herein to my executor. 6. I hereby suggest that my personal representative retain the services of Irwin, Irwin & Irwin, as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~~ day of February, 1985. ~ ~ ~~ ~ L,°~e~1.. ( SEAL ) ELI JU~P~ ~` Signed, sealed, published and declared by Eliza A. Jumper, the testatrix above named, as and for her last will and testament, in the presence of us, who at her reauPSt_ in hPr presence and in the presence of each other have subscribed our names as witnesses hereto. ~/J~~ ^ ACKNOWLEDGEMENT AND AFFIDAVIT We, ELIZA A. JUMPER, BETZI A. MORRISON, SHARON L. SCHWALM, the testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as a witness and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind and under no undue influence. ~ , ~? ELIZ A. JUM R ,~ A. 0 RIS~N/ ~SHA'RON L. SCHW~LM~ COMMONWEALTH OF PENNSYLVANIA : . SS: COUNTY OF CUMBERLAND , Subscribed, sworn to and acknowledged before me by ELIZA A. JUMPER, the testatrix, and subscribed and sworn to before me by BETZI A. MORRISON and SHARON L. SCHWALM, witnesses, this '~ day of February, 1985. .- ~ ,,, r ~ ~ j (~' .- ROGER ~~. IRWI, NOTARY PUBLIC CARLISLE ~RO, CUMBERLAND COUNtY MY COMMISSION EXPIRES OCT. 3. 1988 FacetWin Screen Print for pub1ic04, from "LAMA Login" 5/9/2007 11:25:03 AM CUMBERLAND COUNTY ASSESSMENT OFFICE 2004 BASEYEAR NEIGHBORHOOD: 4301 CONTROL # 43000170 DISTRICT: 43 - UPPER FRANKFORD TWP SD: 1 PARCEL: 43-04-0387-007. SPEC ID: LOT: ~~ Tback: Short Name JUMPER, CREEDON D & WIFE ~ (LAST NAME JUMPER I I PROPERTY TYPE: L2 (FIRST NAME CREEDON D & WIFE ~ ~ IC/O NAME C/O ELIZA JUMPER I SALES (ADDRESS( 3898 ENOLA ROAD I I DEED BK/PG.....0020C-00846 IADDRES52 I I DATE OF SALE... (POST OFFICE: NEWVILLE I I SELLING PRICE: ~$TATE & ZIP: PA 17241 ~ ~ ~ Situs: Rr NORTH MOUNTAIN ROAD Prop Descrip.: LAND DESC: LAND LAND. USE TYPE •, 100 DEEDED ACRES: 3.50 ~ i i ~CURRENT VALUES -~ ~ Assessed Fair Market FMV - 5040 L - 5040 C&G - B - 0 approved? -> T - 5040 Screen 1 Enter Selection > Record: 89655 Number -Switch Screens, X -Exit, J~-Jump Mode, F -Forms, I -Image Down Arrow -Next Entry, Up Arrow -Previous Entry, ? -Screens, B -Browse Treasury Department Commonwealth of Pennsylvania Harrisburg, Pennsylvania 17120-0018 Jumper Eliza A Estate Of C/O R Jumper And B Jumper Co Execs 3898 Enola Road Newville, PA 17241 Re: Claim ID 99961561 Dear Ms Jumper: May 29, 2008 -. We are writing to you about the following property (or properties) for which you have filed a claim: Property ID: 1445263 Property Type: UNLASHED CHECKS Holder: Agway Inc & Consolidated Subs Claim Amount: $ 50.00 Owner(s) of Record: Jumper Credon D And Eliza A Rd 3, Newville, PA 17241 Property ID: 4667712 Property Type: ~ ACCRUED I3IVIDENDS Holder: M & T Bank / Claim Amount: $ 2,839.32 ~/ Owner(s) of Record: Jumper Credon D Westminster Court Box 5, Carlisle, PA 17013- Owner(s) of Record: Jumper Eliza A Westminster Court Box 5, Carlisle, PA 17013- Property ID: 4667723 Property Type: CASH EXCHANGE Holder: M & T Bank Claim Amount: $ 15,415.50 Owner(s) of Record: Jumper Credon D Westminster Court Box 5, Carlisle, PA 17013- Owner(s) of Record: Jumper Eliza A Westminster Court Box 5, Carlisle, PA 17013- To ensure that property is returned only to its rightful owner, we carry out a thorough review during which we look at various types of evidence. In the case of your claim, we need the following: Bureau of Unclaimed Property P.O. Box 630 Scranton, PA 18501-0630 Fax (570) 963-4270 MS JUMPER _ _ May 29, 2008 Page 2 _~.~--`' • A photocopy of your signature identific lion in the form of a SIGNED Social Security card or driver's license / ~ ~~ /~~~ Please send the evidence to us at the Bureau o nclaimed Property, P.O. Box 630, ~ranton, PA 18501-0630, along with a copy of this letter. We will then resume claim. -__, _ ___ e as or your patience during the claims process. Tt fa~Tces time~o`r"us to complete the appropriate research, verification, and approvals that are so necessary, especially in view of the increasing problems related to identity theft. Therefore, as much as we would like to return property immediately, it may take as long as eight weeks, and sometimes longer. In the meantime, if you have any questions, please call our office at 1-800-222-2046 from 7:30 a.m. to 4:30 p.m. Eastern Time; or call me directly at 570-963-2102 from 8:30 a.m. to 5:00 p.m.. If you have filed your claim on our Web site at www.patreasurv.o~, you may log in to check the status of your claim there. Thank you for contacting the Pennsylvania Treasury Department. It is our pleasure to serve you. Bureau of Unclaimed Property dantle@patreasury.org RE613TER OF WILLS CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY Estate Of EL12A A. JUMPER also known as No. 21 Date of Death 3/6/2006 ,Deceased Social Security No. 1s9-oaa3s7 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this inventory are true and correct. I/V11e understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Personal Representative: //~~ ~~ /~ Name of G~~~~ ~r~'Sfi...F-....... ~I`~~ / _ Attorney: HAROLD S. IRWIN, 111 I.D. No.: 29920 RONALD E. JUMPER and BARBARA JUMPER Address: 64 SOUTH PITT STREET Dated JUNE 8, 2009 CARLISLE PA 17013 Telephone: 717-243-6090 Description 3.5 ACRES VACANT MOUNTAIN LAND Upper Frankford Township, Cumberland County, PA COMM OF PA /TREASURY DEPT /UNCLAIMED PROPERTY Agway, Inc and Consolidated Subs - Uncashed Checks COMM OF PA !TREASURY DEPT /UNCLAIMED PROPERTY M 8~ T Bank -Accrued Dividends COMM OF PA /TREASURY DEPT /UNCLAIMED PROPERTY M 8 T Bank -Cash Exchange for Stock (Attach Additional Sheets if necessary) Value 5,040.00 50.00 2,639.32 15,415.50 n C~ ° .°o _ ~- ~ c_ r~ ~17-p~ C C, ~ _ -`rn „ ~ =_ t - coo _ . ~_ t _ %~ . % C~~~ ~ J _ -~-1 • - . C.J Total '-' 23,344.82 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. 07 0514 RW-4