S A M P L E 18 July 2008

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1 18 July 2008

2 COST SEGREGATION ADVISOR, LLC P.O. Box Lake Mary, FL July 18, 2008 Shaukat Parpia MSP Data Systems Re: 480 Lake Bennett Court Longwood, FL We have completed our cost segregation study for the property listed above. The purpose of this study was to identify, reclassify, and recommend the appropriate federal and state income tax classifications for the associated project costs. We have reviewed and analyzed the project information, such as buyer s closing statement, property tax statements, real estate appraisal, and other project-related fees and services. The following report contains our recommendations, as well as supporting documentation upon which our report was based. We appreciate the opportunity to be of service. If you have questions concerning this report, please contact us at 877-SAY-WOWW ( ). Very truly yours, Cost Segregation Advisor, LLC Toll Free: 877.SAY.WOWW ( )

3 TABLE OF CONTENTS PROPOSAL LETTER... I RESULTS FROM ANALYSIS...II TAX BENEFITS SUMMARY...III NPV ESTIMATE... IV CHART ADDITIONAL DEPRECIATION...V CHART TAX BENEFITS (CASH SAVINGS)... VI FINAL REPORT... VII

4 PROPOSAL LETTER

11 RESULTS FROM ANALYSIS

12 COST SEGREGATION ANALYSIS TAX BENEFITS SUMMARY 480 Lake Bennett Ct Longwood, FL ADR / MACRS Classifications The results are based upon all facts and data pertaining to the property made available to us. In accordance with the foregoing, it is our opinion that the items of property identified and the distribution of the costs, set forth on the accompanying schedules, are a fair and reasonable analysis of the subject property and its costs. The detail relating to our analysis is in the schedules accompanying this report. Cost Analysis Cost Analysis Year (Before) (After) 5 Year Property -- 0% $ 27,295 5% 7 Year Property -- 0% $ 54,590 10% 15 Year Property -- 0% $ 92,802 17% 39 Year Property $ 545, % $ 371,210 68% TOTAL $ 545, % $ 545, % Schedule Year 1 Year 2 Additional Depreciation Tax Benefits / Savings $41,911 $ 16,345 Year 3 Year 4 Year 5 18,244 7,115 12,629 4,925 9,971 3,889 7,744 3,020 TOTAL $ 90,500 $ 35,295 Assumes 39% Federal and 0% State Tax Rates (FL)

13 COST SEGREGATION ANALYSIS NPV ESTIMATE Original Original Allocation Allocation Asset Class Asset Life Allocation-$ Allocation-% After CSS-$ After CSS-% Personal Property 5 yr 200% db - 0% 27,295 5% Personal Property 7 yr 200% db - 0% 54,590 10% Land Improvements 15 yr 150% db - 0% 92,802 17% Real Property 39 yr sl 545, % 371,210 68% Total 545, % 545, % Add'l Depreciation years 1-5 Deferred Taxes years 1-5 NPV of Taxes Deferred 480 Lake Bennett Court Longwood, FL COST SEGREGATION STUDY RESULTS 90,500 Federal tax rate 39% 35,295 State tax rate 0.0% 19,573 Discount rate 3% Depreciation Depreciation Tax NPV Year of Before After Change in Savings Discount of Taxes Study Year CSS CSS Depreciation (Expense) Factor Deferred ,593 23,063 15,470 7,593 23,063 15, ,997 55,907 41,911 16, , ,997 32,241 18,244 7, , ,997 26,626 12,629 4, , ,997 23,968 9,971 3, , ,997 21,741 7,744 3, , ,997 19,868 5,871 2, , ,997 17,428 3,431 1, , ,997 15,002 1, ,997 14, ,997 15,002 1, ,997 14, ,997 15,002 1, ,997 14, ,997 15,002 1, ,997 12,255 (1,741) (679) (449) ,997 9,518 (4,479) (1,747) (1,121) ,997 9,518 (4,479) (1,747) (1,089) ,997 9,518 (4,479) (1,747) (1,057) ,997 9,518 (4,479) (1,747) (1,026) ,997 9,518 (4,479) (1,747) (996) ,997 9,518 (4,479) (1,747) (967) ,997 9,518 (4,479) (1,747) (939) ,997 9,518 (4,479) (1,747) (912) ,997 9,518 (4,479) (1,747) (885) ,997 9,518 (4,479) (1,747) (859) ,997 9,518 (4,479) (1,747) (834) ,997 9,518 (4,479) (1,747) (810) ,997 9,518 (4,479) (1,747) (786) ,997 9,518 (4,479) (1,747) (763) ,997 9,518 (4,479) (1,747) (741) ,997 9,518 (4,479) (1,747) (720) ,997 9,518 (4,479) (1,747) (699) ,997 9,518 (4,479) (1,747) (678) ,997 9,518 (4,479) (1,747) (659) ,997 9,518 (4,479) (1,747) (639) ,997 9,518 (4,479) (1,747) (621) ,997 9,518 (4,479) (1,747) (603) ,997 9,518 (4,479) (1,747) (585) ,425 4,369 (2,056) (802) (261) 545, , ,573

14 COST SEGREGATION ANALYSIS CHART ADDITIONAL DEPRECIATION , Cost Segregation Analysis 13,997 32, Lake Bennett Ct - Longwood, FL 13,997 26, ,997 23,968 13,997 13,997 Schedule Depreciation (Before CSA) Depreciation (After CSA) Year 1 13,997 55,907 Year 2 13,997 32,241 Year 3 13,997 26,626 Year 4 13,997 23,968 Year 5 13,997 21, TOTAL $ 69,985 $ 160,485 After Cost Seg Study Before Cost Seg Study 21,741

15 18,000 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 - COST SEGREGATION ANALYSIS CHART TAX BENEFITS (CASH SAVINGS) Cost Segregation Analysis Additional Tax Savings (480 Lake Bennett Ct - Longwood FL ) 16,345 7,115 4,925 Total: $ 35,295 3,889 Schedule Additional Tax Benefits Year 1 16,345 Year 2 7,115 Year 3 4,925 Year Year S A M 2010 P L E TOTAL $ 35,295 3,020 Assumes 39% Federal and 0% State Tax Rates (FL) Tax Savings / Benefits

16 FINAL REPORT

17 . Cover Letter.. Table of of Contents.. Proposal Proposal Letter Letter.. Analysis Results.. Final Final Report Report.

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