Ragnhild A. Westby - Page 77

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                                                            Conceded by               
           Category         Ex./line Nos.       Amount       Respondent?              
          Off. supp.     40-R/13             $34.75              No                   
          Off. supp.     40-R/15             19.46               No                   
          Off. supp.     40-R/16             151.04              No                   
          Off. supp.     40-R/21-24            74.51             No                   
          Off. supp.     40-R/29-30            14.51             No                   
          Off. supp.     40-R/40             5.25                No                   
          Off. supp.     40-R/47             24.85               No                   
          Off. supp.     40-R/58-60          160.64              No                   
          Client exp.    40-R/209-210        16.70               Yes                  
          Client exp.    40-R/547            4,000.00            No                   
          Client exp.    40-R/805            17.00               Yes                  
          Client exp.    40-R/826            2.00                No                   
          Client exp.    40-R/1181, 1182     1,020.47            No                   
          Auto           40-R/1533-1536      38.26               Yes                  
          Parking        40-R/1568-1662      340.31              Yes                  
          Off. supp.     40-R/1682           142.18              No                   
          Off. supp.     40-R/1778           24.80               No                   
          Off. supp.     40-R/1779-1780      269.25              Yes                  
          Auto           40-R/1816-1817      261.82              Yes                  
          Various        40-R/1831-1833      237.62              Yes                  
          Off. subs.     40-R/1835           24.00               No                   
          Various        40-R/1842, 1847,                                             
                              1854-1856,                                              
                         1858-1860        330.96                 Yes                  
                                        7,210.38                                      
               (d) During 1990, petitioner paid the following Schedule C              
          expenses that have not been previously allocated in this analysis           
          to any other Schedule C category:                                           

















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