Kamil F. and Nagwa Gowni - Page 6

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          Eustis, Florida, that it leased to a third party.  Pyramid sold             
          the gasoline station in 1999 or 2000.                                       
               D.  Mina of Deland, Inc.                                               
               In November 1992, Mina of Deland, Inc. (Mina of Deland), was           
          organized as a Florida corporation.  Messrs. Gowni and Mansour              
          owned and operated Mina of Deland.  Mina of Deland leased a                 
          gasoline station from the Amoco Oil Co. (Amoco).  The lease                 
          terminated sometime between 1994 and 1996.                                  
               E.  Mina of Sanford, Inc.                                              
               In October 1993, Mina of Sanford, Inc. (Mina of Sanford),              
          was organized as a Florida corporation.  Messrs. Gowni and                  
          Mansour owned and operated Mina of Sanford.  Mina of Sanford                
          owned and operated a gasoline station in Sanford, Florida, from             
          1993 through 1999.                                                          
               F.  Mina of Forest City, Inc.                                          
               In July 1994, Mina of Forest City, Inc. (Mina of Forest                
          City), was organized as a Florida corporation.  Messrs. Gowni and           
          Mansour owned and operated Mina of Forest City.  Mina of Forest             
          City owned and operated an Amoco gasoline station in Orlando,               
          Florida, from 1994 until it transferred its assets to Bishoy,               
          Inc., in 1998.  The following explanation was given for the asset           
          transfer on an attachment to the Form 1120S, U.S. Income Tax                
          Return for an S Corporation, that was filed for Mina of Forest              
          City for 1998:                                                              






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