Carolyn M. Fankhanel - Page 7

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                                        1988                                          
               Petitioner deposited at least $27,780 in her bank accounts.            
               Petitioner received rental income of $4,464 from real                  
          property in Denver, Colorado.                                               
                                        1989                                          
               Petitioner deposited at least $16,101 in her bank accounts.            
               Petitioner received rental income of $1,860 from real                  
          property in Denver, Colorado.                                               
               Petitioner exchanged real estate commissions due her for a             
          mobile home in Gamby, Colorado, with an assessed value of $2,140.           
                                        1990                                          
               Petitioner deposited at least $6,680 in her bank accounts.             
               Petitioner received nonemployee compensation of $694 from              
          CFI Hospitality Group, Inc.                                                 
               Petitioner received employee compensation of $475 from                 
          Island One, Inc.                                                            
                                        1991                                          
               Petitioner deposited at least $3,526 in her bank accounts.             
               Petitioner received $3,043 in interest with respect to child           
          support arrearages.                                                         
               Petitioner performed legal research for Mary Ann Smania in             
          exchange for room and board.                                                
               For 1991, the average expenditure for a one-person household           
          for food was $2,283, and the average expenditure for housing for            
          one person was $6,143.                                                      




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