and Fellowship Income

Deduction for Interest 5102 sub§11 $32,300 $33,592

on Student Loans

Deferral of Tax on Earnings 5102 sub§11$10,767 $11,197

of Qualified State Tuition

Programs

Excl. Int. on State & 5102 sub§11 $53,834 $55,987

Local Govt. Bonds for

Private Nonprofit

Educational Fac.

Deductibility of Other 5102 sub§11 $178,817 $185,970

State & Local Taxes

Deduction of Self- 5102 sub§11 $306,686 $318,954

employed Health and L-T

Care Insurance Premiums

Exclusion of Capital 5102 sub§11 $3,009,708 $3,130,097

Gains at Death

Expensing Depreciable 5102 sub§11 $42,123 $30,088

Business Property

Amortization of Business 5102 sub§11$32,300 $33,592

Start-up Costs

Depreciation on Equipment 5102 sub§11$3,210,103 $3,338,507

in Excess of Alternative

Depreciation System

Depreciation of Rental 5102 sub§11 $146,931 $152,808

Housing in Excess of

Alternative Depreciation

System

Depreciation on Buildings 5102 sub§11$96,179 $90,168

Other than Rental

Housing in Excess of ADS

Exclusion of Capital 5102 sub§11 $958,238 $996,568

Gains on Homes Sales

Exclusion of Interest on 5102 sub§11$19,338 $20,111

State & Local Rental-

housing Bonds