Curtis R. and Lynn Bitker - Page 15

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          the partners’ bases, have resulted in a capital gain.  See Exhibit          
          3 to show you how we figured the gain.”  Exhibit 3 computes the             
          gain as follows:                                                            
                                                    12/31/96  12/31/97                
               Curtis & Lynn Bitker                                                   
               Short-term capital gain or loss      $506,139   $87,801                
               Short-term capital loss carryover     -0-        -0-                   
               Net short-term capital gain or        506,139    87,801                

               Long-term capital gain or loss          7,378     6,238                
               Long-term capital loss carryover      -0-        -0-                   
               Net long-term gain or loss              7,378     6,238                

               Net capital gain or loss              513,517    94,039                
               Capital loss limitation                  -0-       -0-                 
               Capital gain or loss as corrected     513,517    94,039                
               Capital gain or loss per return        40,501     4,727                
               Adjustment to income                  473,015    89,312                

               Jerry & Coleen Bitker                                                  
               Short-term capital gain or loss       504,634    89,312                
               Short-term capital loss carryover     -0-        -0-                   
               Net short-term capital gain or        504,634    89,312                

               Long-term capital gain or loss          9,634    10,521                
               Long-term capital loss carryover      -0-        -0-                   
               Net long-term gain or loss              9,634    10,521                

               Net capital gain or loss              514,268    99,833                
               Capital loss limitation                  -0-       -0-                 
               Capital gain or loss as corrected     514,268    99,833                
               Capital gain or loss per return        41,253    10,521                
               Adjustment to income                  473,015    89,312                













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