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HomeMy WebLinkAbout02-24-06 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX( 11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CO 006370 CASHMAN GLENN E ! 949 WERTZVILLE ROAD ENOLA, PA 17025 ACN ASSESSMENT AMOUNT CONTROL NUMBER ___nn_ fold ---------- -------- 101 I $580.90 ESTATE INFORMATION: SSN: 200-24-0549 I FILE NUMBER: 2105-0735 I DECEDENT NAME: CASHMAN DORIS A I DATE OF PAYMENT: 02/24/2006 I POSTMARK DATE: 02/23/2006 I COUNTY: CUMBERLAND I DATE OF DEATH: 02/07/2005 I I TOTAL AMOUNT PAID: $580.90 REMARKS: CHECK#102 INITIALS: MG SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS LAW OFFICES SCOTT W. MORRISON CENTER SQUARE, P.O. BOX 232 NEW BLOOMFIELD, PA 17068 TELEPHONE: 717-582-2300 FAX: 717-582-4220 February 23, 2006 Cumberland County Courthouse Register of Wills 1 Courthouse Square Carlisle, P A 17013-3387 Re: Estate of Doris A. Cashman Estate No. 21-2005-0735 To Whom It May Concern: Enclosed you will find two inheritance tax returns for the above estate, a check in the amount of$580.90 made payable to Register of Wills, Agent and a check in the amount of$15.00 made payable to Register of Wills. Very truly yours, ., JuJ;! W. UG~ 1r~ Scott W. Morrison, Esquire SWM:trk Enclosures C'~' .! ! I, J {': ? ~1 S,: ,:-:0 -1. ,-, REV-1500 EX + (6-00) .. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 2 -05 0 7 3 5 ""COuNTY'Co5E ---YEA~ - - NUMsER- - DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) I- Z W C W U W C Cashman Doris A. DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) SOCIAL SECURITY NUMBER 2 0 0 - 2 4 - 0 549 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER UJ I- ~ :$ en u n:~ UJ a..u :I: 00 U n:..J a.. co a.. <( 02/07/2005 07/11/1932 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) D 3. Remainder Return (date of death prior to 12-13-82) D 5. Federal Estate Tax Return Required Q.. 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 01 N/A [Xl 1. Original Return D 4. Limited Estate D 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D 2. Supplemental Return D 4a. Future Interest Compromise (date of death after 12-12-82) D 7. Decedent Maintained a Living Trust (Attach copy ofTrusl) D 10. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-95) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Scott W. Morrison Es uire FIRM NAME (If Applicable) z o !;;: ..J ::> I- D.. <( U w 0:: 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7, Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9, Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) I- Z UJ o z o a.. en UJ n: n: o u P. O. Box 232 ,f'A 17068 TELEPHONE NUMBER 717 582-2300 New Bloomfield (1) (2) (3) (4) (5) 80,000.00 (~ OFFICIAl; USE ONLY -.'r-~ t'..) -:, 5,626.26 (6) (J'> (7) ( .~ (9) (10) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o !;;: I- ::> D.. :!: o u ~ I- 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under See, 9116 (a)(1.2) 19. Tax Due X _(15) 12,635.04 X .045 (16) X .12 (17) X .15 (18) (19) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT (8) 85,626.26 12,224.00 60,767.22 (11) (12) (13) 72,991.22 12,635.04 (14) 12,635.04 568.58 568.58 > > Be StrRE TO A' SWER~t-QllE _ _ " . ""'~,.:w" '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RE IDENT DE EDENT ESTATE OF FILE NUMBER Cashman. Doris A. 21 05 0735 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 property which is jointly-owned with right of survivorshio must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION Tract of land situate at 114 Center Street, Enola, Cumberland County, Pennsylvania. See Cumberland County Deed Book 114, Page 266; Tax Parcel No. 09-15-1290-025; containing approximately .39 acre and having thereon a dwelling. Sold to Frank J. Smith, III on January 19, 2006 - See attached settlement statement. VALUE AT DATE OF DEATH 80,OOO.OC TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 80 OOO.OC . "'"'~"'J'm '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Cashman. Doris A. FILE NUMBER 21 05 0735 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 2,289.0C 2004 Federal Income Tax refund 2. School/sewer credit - See settlement statement 600.n 3. Pennsylvania Water Company refund 2.1E 4. Donegal Insurance - homeowners insurance refund 200.OC 5. Miscellaneous personal property 500.0C 6. Citizens Bank checking account #610088-559-3 - See attached statement 2,034.3~ TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 5,626.2E "^,,,,",,..,, '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Cashman. Doris A. Debts of decedent must be reported on Schedule I. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 05 0735 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. John Sullivan Funeral Home 2,072.0C B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Glenn E. Cashman 5,000.OC Social Security Number(s) J EIN Number of Personal Representative{s) Street Address 949 Wertzville Road City Enola State P A Zip 17025 Year(s) Commission Paid: 2006 2. Attorney Fees Scott W. Morrison, Esquire 5,000.OC 3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Glenda Farner Strasbaugh 152.0C 5. Accountant's Fees 6. Tax Return Preparers Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ 12,224.0C (If more space is needed, insert additional sheets of the same size) ."^,,,,,,.;,~ '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS FILE NUMBER ESTATE OF Cashman. Doris A. 21 05 0735 Include unreimbursed medical expenses. ITEM NUMBER AMOUNT DESCRIPTION 1. 2003 Federal Income Tax liability - see attached letter 5,885.0<1 2. 3. 4. 5. 6. 7. 8. 9. 10. 11 . 12. 13. 14. 15. Cumberland Law Journal - estate advertising 75.0C The Sentinel - estate advertising 151.5: Cardiovascular Surgical Institute - medical account 7.0E The Bank of Landisburg - Mortgage account No. 3330362 and 3385914 - see attached letter 29,449.51 Cumberland County Tax Claim Bureau - 2004 and 2005 Real Estate Taxes 3,226.4c East Pennsboro Township - Sewer/garbage account 621.0C Realty Transfer Taxes 800.0C Preparing and recording satisfaction(s) 101.0C Penn Credit Corporation - account 28.5C PP&L account 357.6C Ewing Residential appraisals 300.0C Verizon account 49.0E Stoken Opthamology - account 33.2c Holy Spirit Hospital - account 18.9C TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 60 767 .2~ Continuation of REV-1500 Inheritance Tax Return Resident Decedent Cashman, Doris A. 21 05 0735 PaQe 1 Schedule I - Debts of Decedent, Mortgage Liabilities, & Liens ITEM NUMBER DESCRIPTION AMOUNT 16. Prism account 26.6<1 17. Waste Management - dumpsters 1,175,7~ 18. Home Depot - home repair account 178.0~ 19. Landisburg Bank - loan payment 163.0C 20. John Sullivan - Funeral Home 37.6~ 21. Landisburg Cemetary - Open grave 150.0C 22. Donegal Insurance - homeowners insurance 576.0C 23. PA American Water - account 120.0E 24. 89 Lumber - repair account 69.1~ 25. Cleaning & renovating real estate for sale 16,737.0C 26. Glenn Cashman - mileage reimbursement 430.0C SUBTOTAL SCHEDULE I 19,663.2<1 GRAND TOTAL SCHEDULE I $ 60, 767.2~ , ""'''''''''w COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Cashm;:m Dori~ A. 21 Of> 0735 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 outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Glenn E. Cashman Son one-third 949 Wertzville Road Enola, PA 17025 2. Rick A. Cashman Son one-third Augusta Correctional Center, P. O. Box 1000 Craigsville, VA 24430 3. Michele L. Cashman Granddaughter one-sixth Box 184 Bazine, KS 67515 4. Angela J. Cashman Granddaughter one-sixth Box 184 Bazine, KS 67515 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. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1, TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) A. Siiff{rnent Statement u.s. Oeplrtm9nt or Hou.lnij and Urban Development ~ ,r OMS Appro",,1 No 2~O?02G5 .. 'iP!-oI~__ _ _ 1.0 FHA 2.0 FmHA 3.0 Conv.IJnInI. i..Fl.- '1.'-""_ 4. 0 VA ,5. ,OConv.Ino. I ~ _ ,____..1_.'_'_ C. ......~ThIs_llfur'n11hed ea gMtyqu:.:~af~ aetttement oosts, Amounts paid to and by the settlement agent are .....,.1IImI1Mbd "'(p.o.c.r.... pM! outIIIde doling; they are shown here for Informational purposes and not __In the_ ::~:':----~--F~=- , 8,\I'Jl1gaoeln,,"-,r~I';::1'>l1Numtlel F NlIme ,nil Addres, oIlef1(l~r i The Bank of Landlsburg '---~~Aiii--'-'-- -. I~' M,orrison~ESqU~e__n _oi- I New Bloomfield, P A I_SealementDMI 1119106 lID borrower 1400 _~_ K. SUmmaryof~~!ran..c~ 4011. Grots Amount Due To Seller .R;;~~:: A~ for l~!.pald _by .!Js.~ In advance 408_ C/tv11own taxes 10 10 to 1119/06 to 6130106 410. to 9iD'2 .,"-Sewer---1119/06 . to 3/31/06 412. 10 . 80.000.00 -. tD .....". .. .. 1/19106 .. &3ClI06 .. 1/19106 .. 3131/06 .. 510.03 90.72 82.502.75 GO. Grou Amount Due To Sell.r 80,600.75 400. RecIucIIoM In ~II;>~ ~ s.al~_ G01. ex.:.. "'1nn\IclIf)n~_ 70,000.00 802. 'SelIInent m ~ Q~----!-4QO-.l 1503. . .....~~______,_ 1lO4. .,... loon Landisburg !IOIS. C1flleCOnd~!Oan ~~~~~ES_ ... 807. .... .... Q"-8~ . 'ji09f52 :":~~::=13-;-999.tjO AdJu.tmenta b it.ml unp.id t:y seller 510 Cit)'ftown tall" 10 eH Covnl'y ,.)(" 512 A....sment. 51' to ." 51. .,. 517. to .,. to 519, to 35,045.90 HO.6cfo)~ ~)'(N5.I)O) IZI To o From SeUer 45.554.85 SELLER ;:&JATeMEHT WHtCI1I HAVE PREPARED IS A TRUE AND ACCURATE ACCOUNT OF THE FUNDS tv l11E UNOERSlGNEO AS A PART OF THE SETTLEMENT UF THIS TRANSACTION 1'A'r1!aIeHTSTO THE UNITED STATES ON TH1S OR ANY SIMILAR FORM PENAL TlES UPON ~. FOR DETAILS SEE. TITLE 18 u 5 CODE SECTlON 1001 & SECTION 1010 HL;L)-, CP,iJ' RESPA, riG ~'.(.1S. /1 's Commission balK! on p,lc_ S @ ~. . uu ~~A:!1 FfilP) Borrv"'f'r'~ F~",C! AI 5~llemel)t t..>.'l'!J ~rorl Sftlll"'S FlIndsA.l Selllement '" 10 ,,",,-'._ nit;:. _ Loon . . . ~...;i.ll,~.tJ1"~PfLandisburg .~~' :1l. '" " I 500.00 @s I j8~ mor'IlhIlo yea,... 10 ye.rsl')' ~, mOT,ln per ".->nlh __,~__.__J1_!t.~n~_ per lTIOnth ~,~' pit,' mOfllh p'..lf~ .:1- ~O 00 75.00 ; ReleaMI $ 7700 ~OO.Oo :-.O() 00 )U!()O . 3.226.48 -621.00 4. )48A8 'J"IoQS OR /<.NY SIMIlAR FORM. F[:NAL.TIES UPON t001 & secDON 1010 , ~ 11M rwponse. Incfudlng the tim$ for revfewfog- instructions, ~""~and Je\otewtng the coKeL1Ion of infonnation. Send rommen13 of'lnIaoIt18tion. ~ _'ions Ie< reducJng II1ls burden. to"", Reports ~\l.l~: ~oftlauolnttr.nd Urtlon Dove_t. W..,,ington. D.C. 20410-3600; '. -. RodlicIon Projttcl (2002-0265) W8e/lInpton. D.C. 20503 Cheeking Account Statement e OF 1 .'!!", . M ,J,t us 0 o~i B R 2 91, oolt~l A(. 114!t E NT E If ENO"~ 'A Beginning Much 12, 2005 through April 13, 2005 Checking 2,033.89 .00 - .00 - .00 + .46 + 2,034.35 - BQlanc~ Average Daily Balance DORIS A CASHMAN Personal Checking with Interest 610088-559-3 SUMMARY Balance Calculation Previous Balance Checks Withdrawals Deposits & Additions Interest Paid Current Balance 2,033.89 Interest Current Intere5t Rate Annual Percentage Yield Earned Number of Days Interest Earned Inter'!St Earned Interest Paid this Year .25% .25% 33 .46 1.09 Previous ~ance TRANSACTION DETAILS Interest Date Amount Description 04/13 .46 Interest 2,033.89 o e Tobllnterest PaId .46 Current Balance 2,034.35 o..i1y Dalance Date Balance 04/13 2,034.35 I NEWS FROM CITIZENS --Citizens is pleased to announce that the convenience of check. images included in your account statement is here. In February, we mailed you a brochure with your account statement describing all of the benefits of check images, as well as answers to questions you may have about check images. You can now enjoy the benefits of check images, including simplified account balancing, convenient storage and easier income tax PJ'!!paration~ I~e IRS, Federal ReseNt; local and state governments, courts of taw and Rlerchants all ac:~pt check images. a.s valid proof of payment. If you need an image of the back of any check, we are happy to provide it. Copies of chedes are available seven years fromthedat~t~~~i1re posted to your.,~ul'\~~U$t ~.\\~h'1\~ber listed at the top Clfthb accounts~,~nt anytime, or$topur J~~ . . ;,. The '.~"", .....~.. . ....... Es.aOi, tOt' ...; "Clt_~J If~~.,'" image,; HI88~~n- HUed with' Date Balance Date Balance DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE PROPOSED INDIVIDUAL INCOME TAX ASSESSMENT DORIS A CASHMAN 114 CENTER ST ENOLA, PA 17025-2602140 COLLECTION : Date of Report: Sac See Number: Form 1040 Filing Status Reply to TAX CALCULATION SUMMARY TOTAL INCOME REPORTED BY PAYERS (see Income Sources): Wages, interest. dividends. pensions, misc 55,lS{/00 ADJUSTMENT TO INCOME: ALLOWABLt D~UUCrIONS/EXEMPTION~: Personal exemption allowance (1 exemption) 3,050.00 standard Deduction includes deduction for age 65 or older 5,900.00 TAX COMPUTATIONS: Taxable Income (total Income mInus deductions) Income tax calculated using (1) exemption 8,361.00 TOTAL TAX BEFORE CREDITS TOTAL PRE-PAID CR[[l[T:; (l..Iithholdlnq, E'; tlX p,lymords, etc ). NET TAX (TOTAL TAX minu~ PRE-PAID CRFDITS): TOTAL INTEREST (calculated tfH'oIJC)h lJl;'l'2005, see pa~12 2): TOTAL PENALTIES (see page 2): Failure-to-File Penalty Failure-to-Pay Penalty 942.97 356.23 NON-FILER 08-22-2005 200-24-0549 TAX YEAR 2003 SINGLE 0769900000 (+)55,154.00 (-)0.00 (-)8,'150.00 46,ZO{j.OD (t)B.361.00 ) ,'; , 1 -; 11 (]:j (1,191.00 (1).)<)1.8(1 ( t ) 1 . 29 ') , 2 U ******************************************************************************** TOTAL AMOUNT DUE through 09-21-2005 (PAY THIS AMOUNT) --------- 5,885.04 ******************************************************************************** PAGE 1 LETTER 2566SC/CG (REV. 11-2004) , The 8anh.of Landisburg PO BOX 179 . lj\f\JDISBUI<(-J ,:A. 17,)40 EST ABLlSHED 1903 November 7, 2005 Scott W,Morrison, Esq, Center Square POBox 232 New Bloomfield, Pa 17068 RE: Decedent: SSN: 000: Doris A Cashman 200-34-0549 February 07, 2005 Dear Sir or Madam: The information which you requested on the decedent Doris A Cashman is as follows: Account No. Balance Interest The following accounts are mortgage accounts, 3330362 3385914 $14,963,18 $13,221,82 $829,84 $434,67 If I can be of further assistance, please advise, Very truly yours, / '~ /,. //- Flo Phillips Teller Two FP cc: Decede!1t's fa!tje~ ((Wti ( ) LANDISBljRG 717-789-3213 . BL/\\~~ - 5:3c-3118 · SHERMANS DALE - 582-8511 *' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 November 18, 2005 SCOTT W MORRISON SCOTT MORRISON ESQUIRE CENTER SQUARE POBOX 232 NEW BLOOMFIELD PA 17068 Re: DORIS A CASHMAN SSN: 200-24-0549 Dear Attorney Morrison: Pursuant to your letter dated November 01, 2005, the Department of Public Welfare (DPW) , Estate Recovery Program, has reviewed the information you provided regarding the above-referenced individual. It has been determined that this individual did not receive any type of assistance during the questioned period. Therefore, according to the information you provided, the Department's Estate Recovery Program will not seek any recovery from this estate. If you have any questions, please feel free to contact me. Sincerely, ~9-PhO~PC- Carole A. Procope Recovery Section Manager (717) 772 -6604 ~ i "''!',_,': "" ':.t. Y -'. ',' ,. ,:~. .::' "~~!1'J',:l~," ,;"'i, i 'iP, ,,' :: ~:;)~r~';;""l"")'(,!;":..'\ J; .: '. ,,;\ ..~ ~. . " . "',:' /';, [:;: r",',,',', '" ',<.I; ,()' \'-\~? ~i~' ,A,S-"'" , :' .,: .,',., -_..:-~' ~' !'A ,,~-~ ~ '" 1 IAiM Ii:t U) ::::> o :::r:: E-i r-- p:: 00 ::::> CV) o CV) C) li:ti P::CV) :>IU)r<.-I E-iH::::>O ZHOlr-- PHU).-I O~ C) fil Ii-iCJJr< ClO::::>P-i :z 0 r<p:::::r::1i:t Hlil8H P::8P::U) 1i:tCf.l::::>H ,:::Q H 0 f-=l ;2:;t!)C)P:: ::::>Ii:t r< C)p:l.-lC) :r ~,~~'f::ir '", 'J ~ ~~: -.-, tf .;";~,Ii. r'~' ,~~ "CJ -, a ;:;~ 1..../ " ;"\~.1; :l"J"~,- '-'0 ' :-r-;-a;'" ~,.... " " . ...,,~ ..... ~:::', f' c)