2012CBT_TestData_FINAL.xls CBT /2/2012

Transcription

1 2012CBT_TestData_FINAL.xls CBT /2/ CBT-100 TEST DATA 8/12, 4) 8/11-7/12, 5) 10/11-9/12, 6) 11/11-10/12. All other data for each sample will RETURN 1 RETURN 2 RETURN 3 PAGE 1 Beginning Month/Year 01/ /2012 * 08/2011 * Ending Month/Year 05/ / /2012 Federal ID Number / / /000 NJ Corporation Number Corporation Name SPACE COG CORP. 100 ACRE WOOD REALTY FAB-4-U INC Mailing Address 321 SHUTTLE STREET 4 FRIENDLY DRIVE 542 RODEO BLVD City ANYTOWN MYTOWN CROSSTOWN State NJ NJ MN Zip Code Initial Return check box X S filer check box X Inactive check box X State of Incorporation NJ NY NJ Date of Incorporation June 9, 1999 January 30, 2000 April 1, 1994 Date Auth to do Bsns NJ June 9, 1999 January 30, 2000 April 1, 1994 Federal Business Activity Code Corporation books in care of GEORGE JETSON CHRISTOPHER ROBIN DAPHNE BLAKE Corporation books are at 4 BARRACK ST, TRENTON 100 ACRE AVE, NY 60 AMWELL AVE, BRICK Corporation books phone # Line 1 Entire Net Income 4,951, ,604 Line 2 Allocation Factor Line 3 Allocated Net Income (Line 1 multiply by line 2) 2,277, ,604 Line 4(a) Total Non-Op Income 20,000 Line 4(b) Allocated NJ Non-Op Income 10,583 Line 5 Total Op & Non-Op Income 2,277, ,187 Line 6 Investment Company (40% of line 1) 47,042 Line 7 Real Estate Investment Trust (4% of line 1) Line 8 Tax Base (Line 5, or line 6 plus 4(b), or line 7 plus 4(b), whichever is applicable.) 2,277, ,625 Line 9 Amount of Tax 205,010 5,186 Line 10 Tax Credits 25, Line 11 Total CBT Tax Liability 180,010 5,186 Line 12 Alternative Minimum Assessment 0 6,556 Line 12 AMA Check Box X Line 13 Tax Due 180,010 1,500 6,556 Line 14 Key Corp AMA Payment 3,500 Line 15 Subtotal (Sum of lines 13 and 14) 183,510 1,500 6,556 Line 16 Installment Payment Line 17 Professional Corp Fees 2, Line 18 Total Tax & Professional Corp Fees 185,510 1,500 6,556 Line 19 Payments & Credits 5,000,000 2, ,000 Line 19(a) Pmt Made by Partnerships on Behalf of Taxpayer 120,465 3,000 Line 20 Balance of Tax Due -4,934,955-4, ,444 Line 21 Penalty & Interest Due Line 22 Total Balance Due -4,934,955-4, ,444 Line 23 Amount of Overpayment 4,934,955 4, ,444 Line 24(a) Amount Credited to , ,000 Line 24(b) Amount to be Refunded 4,934, ,444 PAGE 2 SCHEDULE A Line 1 Gross Receipts Less Returns 13,000, ,010 11,529,080 Line 2 Cost of Goods Sold 3,780, ,770 6,310,293 Line 3 Gross Profit 9,220, ,240 5,218,787 Line 4 Dividends 15, ,500 Line 5 Interest 275,000 2, Line 6 Gross Rents 113,300 11, Line 7 Gross Royalties 92,000 2, Line 8 Capital Gain Net Income 3,338 30,000 Line 9 Net Gain (Loss) From Form Line 10 Other Income 43, ,886 Line 11 Total Income 9,761, ,376 5,237,017 Line 12 Compensation of Officers 125, , ,637 Line 13 Salaries & Wages 160, , ,080 Line 14 Repairs 1,825 Line 15 Bad Debts 1,140 Line 16 Rents 58, ,532 Line 17 Taxes 1,200 39,055 Line 18 Interest 94,000 36,175 Line 19 Contributions 50,000 Line 20(a) Depreciation from Federal Form ,000 34, ,000 Line 20(b) Less Depreciation claimed in Schedule A 178,405 Line 20(c) Depreciation from Form 4562 less Depreciation 121,595 34, ,000 Line 21 Depletion 25,675 Line 22 Advertising 24,823 49,325 Line 23 Pension, Profit-sharing plans, etc. 2,678,993 68,013 Line 24 Employee Benefit Programs 1,000,200 Line 25 Domestic Production Activities Deduction 15,000 1,700 Line 26 Other Deductions 575,375 3,910,582 Line 27 Total Deductions 4,871, ,062 5,143,831 Line 28 Taxable Income Before Deductions 4,890, ,686 93,186 Line 29 Interest on Obligations 45,680 5,400 Line 30 Related Interest Addback 50,000 Line 31 New Jersey & Other Taxes Addback 1,200 3,936 35,000 Line 32 Depreciation & Other Adjustments from Schedule S 1, Line 33(a) Deduction for Section 78 Gross-Up -9, Line 33(b) Other Deductions & Additions 8, Line 33(c) Elimination of Non-Op Activity*** (s/b subtracted from Line 34 but appear positive) -12,291-10,582 Line 33(d) Interest & Intangible Expenses 16,149 3,000 Line 34 Entire Net Income before Exclusion 4,991, , ,604 Line 35 Net Op Loss Deduction from Form ,080 Line 36 Entire Net Income before Dividend Exclusion 4,961, , ,604 Line 37 Dividend Exclusion 10,000 0 Line 38 Entire Net Income 4,951, , ,604 PAGE 3 SCHEDULE A-2 COST OF GOODS SOLD Line 1 Inventory at Beginning of year 3,600, , ,239 Line 2 Purchases 2,000, ,670 6,043,054 Line 3 Cost of Labor 230,422 30, ,000 Line 4 Additional Section 263A Costs 2,000 Line 5 Other Costs Line 6 Total (Lines 1 through 5) 5,830,442 1,322,770 7,010,293 Line 7 Inventory at End of Year 2,050,342 1,000, ,000 Line 8 Cost of Goods Sold 3,780, ,770 6,310,293 Page 1 of 15

2 2012CBT_TestData_FINAL.xls CBT /2/ CBT-100 TEST DATA 8/12, 4) 8/11-7/12, 5) 10/11-9/12, 6) 11/11-10/12. All other data for each sample will RETURN 1 RETURN 2 RETURN 3 PAGE 3 SCHEDULE A-3 SUMMARY OF TAX CREDITS Line 1 Urban Transit Hub Tax Credit 4,000 Line 2 Grow New Jersey Tax Credit 1,000 Line 3 HMO Assistance Fund 328 Line 4 New Jobs Investment Tax Credit 6,375 Line 5 Urban Enterprises Tax Credit 600 Line 6 Redevelopment Tax Credit 97 Line 7 Recycling Tax Credit 125 Line 8 Manufacturing Tax Credit 865 Line 9 Research & Development Tax Credit 359 Line 10 Small NJ Based High Tech Tax Credit 10 Line 11 Neighborhood Tax Credit 2,031 Line 12 Effluent Equipment Tax Credit 310 Line 13 Economic Recovery Tax Credit 290 Line 14 Remediation Tax Credit 1,000 Line 15 AMA Tax Credit 1,500 Line 16 Business Retention and Relocation Tax Credit 2,500 Line 17 Sheltered Workshop Tax 1,200 Line 18 Film Production Tax Credit 610 Line 19 Other Tax Credits 1,800 Line 20 Total Tax Credits 25, PAGE 4 SCHEDULE A-4 SUMMARY SCHEDULE Line 1 Form , ,932 Line 2 Sch G, Part 1, Line B 25, Line 3 Sch G, Part 2, Line B 2,572 2,000 0 Line 4 Sch J, Part 3, Line 1C Line 5 Sch J, Part 3, Line 2F 105, Line 6 Sch J, Part 3, Line 2G 224, Line 7 Sch J, Part 3, Line 2H Line 8 Sch J, Part 3, Line 3C Line 9 Sch O, Part 3, Line ,582 Line 10 Sch R, Line Line 11 Sch R, Line 6 5, Line 12 Schedule A-GR, Line ,275 0 PAGE 4 SCHEDULE A-5 FEDERAL IRC SECTION 199 ADJUSTMENT Line 1 Federal Section 199 Domestic Production expensed in arriving at federal taxable income 15,000 1,700 Line 2 Less: New Jersey Separate Entity Domestic Production allowed from Form 501 6,244 1,400 Line 3 Net Section 199 adjustment - line 1 minus line 2. Include on Schedule A, line 33(b) 8, PAGE 5 SCHEDULE A-GR - COMPUTATION OF NJ GROSS RECEIPTS AND MINIMUM TAX Line 1 Sales of Tangible Property in NJ 587,010 Line 2 Services Performed in NJ Line 3 Rental in NJ 11,500 Line 4 Royalties NJ Patents and Copyrights 2,000 Line 5 All other Receipts NJ 765 Line 6 Total NJ Gross Receipts 601,275 Line 7 Minimum tax per instruction 11(d). Carry to page 3, Line 15 1,500 SCHEDULE AM - ALTERNATE MINIMUM ASSESSMENT PAGE 5 - Part I Computation of NJ Gross Receipts Line 1 Sales of Tangible Property in NJ 587,010 1,587,693 Line 2 Services Performed in NJ 953,678 Line 3 Rental in NJ 11,500 3,056,820 Line 4 Royalties NJ Patents and Copyrights 2, ,000 Line 5 All other Receipts NJ ,511 Line 6 Total NJ Gross Receipts 601,275 6,719,702 Part II Computation of NJ Gross Profits Line 1 NJ Receipts, Part I, Line 6 601,275 6,719,702 Line 2 Cost of Goods Sold, Sch A-2, Line 8 322,770 6,310,293 Line 3 Allocation Factor, Sch J, Part 3, Line Line 4 NJ Cost of Goods Sold (multiply line 2 by line 3) 322,770 6,310,293 Line 5 NJ Gross Profits (Line 1 minus 4) 278, ,409 Part III Gross Sales/COGS for Current and Prior Yrs Line 1 NJ Gross Receipts ,675 3,071,902 Line 1 NJ Gross Receipts ,798 4,209,170 Line 1 NJ Gross Receipts ,823 6,573,071 Line 1 NJ Gross Receipts 2012 (from Part II above) 601,275 6,719,702 Line 2 NJ Cost of Goods Sold ,653 3,000,000 Line 2 NJ Cost of Goods Sold ,798 1,000,000 Line 2 NJ Cost of Goods Sold ,677 2,000,000 Line 2 NJ Cost of Goods Sold 2012 (from Part II above) 322,770 6,310,293 Part IV AMA Based upon Gross Profits Line 1 NJ Gross Profits 278, ,409 Line 3(a) Maximum Exclusion Amount 1,000,000 1,000,000 Line 3(b) Line 3(a) minus 1 Line 3(c) Multiply line 3(b) by.0025 Line 3(d) Multiply line 3(c) by , (NJ AMA Exclusion Rate) Line 5 AMA based on Gross Profits 0 0 PAGE 6 - Part V AMA Based upon Gross Receipts Line 1 NJ Gross Receipts 601,275 6,719,702 Line 3(a) Maximum Exclusion Amount 2,000,000 2,000,000 Line 3(b) Line 3(a) minus 1 4,719,702 Line 3(c) Multiply 3(b) by ,900 Line 3(d) Multiply 3(c) by ,556 Line 5 AMA based on Gross Receipts 0 6,556 Part VI Corporation Business Tax /AMA Line 1 Enter amount from Part V, line 5 AMA (Gross Receipts) 0 6,556 Line 2 Enter amount from Part IV, line 5 AMA (Gross Profits) 0 0 Line 3 Alternative Minimum Assessment 5,000,000 5,000,000 Line 4 Select Line 1 or Line 2 6,556 Line 5 Amount of Tax 0 6,556 Part VII Key Corporation Election Line 1 Name of elected Key Corporation HUNNY BEE CORP Line 2 FID /000 Line 3 AMA tax from Part VI, Line 5 Line 4 Enter CBT Liability from CBT-100, Page 3, Line 13 or minimum tax 1,500 Line 5 Excess AMA over CBT, Line 3 minus 4 0 Page 2 of 15

3 2012CBT_TestData_FINAL.xls CBT /2/ CBT-100 TEST DATA 8/12, 4) 8/11-7/12, 5) 10/11-9/12, 6) 11/11-10/12. All other data for each sample will RETURN 1 RETURN 2 RETURN 3 PAGE 7 SCHEDULE B BALANCE SHEET Line 1 Beginning of Year: Cash 1,557,382 16,600 68,687 Line 1 End of Year: Cash 3,557,382 9,875 89,124 Line 2 Beginning of Year: Trade Notes and Accounts Receivable 590, ,966 Line 2 End of Year: Trade Notes and Accounts Receivable 560, ,044 Line 2(a) Beginning of Year: Reserve for Bad Debts 25,000 60,000 Line 2(a) End of Year: Reserve for Bad Debts 22,000 25,000 Line 3 Beginning of Year: Loans to Stockholders 675, ,650 1,000,110 Line 3 End of Year: Loans to Stockholders 575, , ,000 Line 4 Beginning of Year: Stock of Subsidiaries 14,000 Line 4 End of Year: Stock of Subsidiaries 10,000 Line 6 Beginning of Year Bonds, Mortgage & Notes 7,676 Line 6 End of Year: Bonds, Mortgages & Notes 42,700 9,675 Line 7 Beginning of Year: NJ Obligations 26,000 Line 7 End of Year: NJ Obligations 29,762 Line 13 Beginning of Year: Total (lines 1 to 12) 2,233, ,250 1,184,439 Line 13 End of Year : Total (lines 1 to 12) 4,175, ,197 1,215,843 Line 14 Beginning of Year: Land 1,442, , ,000 Line 14 End of Year: Land 600, , ,000 Line 15 Beginning of Year: Buildings and Other Improvements 1,000,100 Line 15 End of Year: Buildings and Other Improvements 425,055 1,077,000 Line 16 Beginning of Year: Machinery and Equipment 185, ,220 Line 16 End of Year: Machinery and Equipment 195,000 1,000,000 Line 17 Beginning of Year: Inventories 3,600, , ,239 Line 17 End of Year: Inventories 2,050,342 1,000, ,000 Line 18 Beginning of Year: All Other Tangible Personalty 45,000 Line 18 End of Year: All Other Tangible Personalty 2,000,000 35, Line 19 Beginning of Year: Total (lines 14 to 18) 5,042,638 1,390,425 2,982,559 Line 19 End of Year: Total (lines 14 to 18) 5,075,397 1,405,325 3,752,160 Line 20 Beginning of Year: Total Assets (line 13 plus 19) 7,276,002 2,112,675 4,166,998 Line 20 End of Year: Total Asset (line 13 plus 19) 9,250,479 2,268,522 4,968,003 Line 21 Beginning of Year: Accounts Payable 4,000,000 1,000,000 2,010,967 Line 21 End of Year: Accounts Payable 2,050, ,347 2,113,004 Line 22 Beginning of Year: Mortgages, notes, bonds 200, , ,955 Line 22 End of Year: Mortgages, notes, bonds 297,963 67,955 Line 24 Beginning of Year: Loans from Stockholders/affiliates 175, , ,457 Line 24 End of Year: Loans from Stockholders/affiliates 217, , ,407 Line 25 Beginning of Year: Mortgages, Notes 400,020 1,328,164 Line 25 End of Year: Mortgages, Notes 1,000,930 Line 27(a) Beginning of Year: Preferred Stock 12,000 Line 27(a) End of Year: Preferred Stock 12,000 Line 27(b) Beginning of Year: Common Stock 2,000,000 80,000 39,700 Line 27(b) End of Year: Common Stock 2,000,000 80,000 39,700 Line 30 Beginning of Year: Retained Earnings 500, ,000 50,755 Line 30 End of Year: Retained Earnings 4,982, ,467 1,637,007 Line 33 Beginning of Year: Total Lines 21 to 32 7,276,002 2,112,675 4,166,998 Line 33 End of Year: Total Lines 21 to 32 9,250,479 2,268,522 4,968,003 PAGE 7 SCHEDULE C RECONCILIATION Line 1 Net Income per Books 4,682, ,567 85,700 Line 2 Federal Income Tax 1,847, ,310 30,657 Line 4 Income Subject to Tax not on Books 65,088 Line 5(a) Depreciation 5, ,000 15,261 Line 5(b) Contribution Carryover 79,100 Line 5(c) Other 86, Total Line 5 Expenses recorded on books: 171, ,500 15,261 Line 6 Total (lines 1 to 5) 6,700, , ,618 Line 7(a) 15,000 26,762 Line 7(b) 1,010, ,651 Total Line 7 Income recorded on books not included in return 1,010, ,651 26,762 Line 8(a) Depreciation 800,082 17,500 11,670 Total Line 8 Deductions not charged against books 800,082 17,500 11,670 Line 9 Total of lines 7 and 8 1,810,569 1,000,151 38,432 Line 10 Income (line 6 minus 9) 4,890, ,686 93,186 PAGE 8 SCHEDULE C-1 ANALYSIS OF UNAPPROPRIATED RETAINED EARNINGS Line 1 Balance at beginning of year 500, ,000 50,755 Line 2 Net Income per books 4,682, ,567 85,700 Line 3 Other Increases 1,900 2,000,552 Line 4 Total of Lines 1, 2, and 3 5,182, ,467 2,137,007 Line 5(a) 200, , ,000 Total Line 5 Distributions: Cash, Stock & Property 200, , ,000 Line 6 Other Decrease 20,000 Line 7 Total of lines 5 and 6 200, , ,000 Line 8 Balance End of Year 4,982, ,467 1,637,007 PAGE 8 SCHEDULE E GENERAL INFORMATION Line 1 Type of Business RETAIL REAL ESTATE RETAIL Line 1 Principal Products Handled MISCELLANEOUS REAL ESTATE FURNITURE Line 1 Internal Revenue Center where Federal Return filed NY NY NY Line 2 Final Determination of Income NO NO NO Line 3 NO NO NO Line 4 NO NO NO Line 5 YES/10 NO NO Line 6 YES NO NO Line 7 NO NO NO PAGE 8 SCHEDULE F CORPORATE OFFICERS Line 1 Name and Address of Officer 1 KATHY POWLE AUGUSTA REMI JANE SMITH Line 1 Name and Address of Officer 2 STEVE NELSON Line 2 Social Security Number Line 2 Social Security Number Line 3 Title 1 PRESIDENT PRESIDENT PRESIDENT Line 3 Title 2 VICE PRESIDENT Line 4 Dates Employed From 1 01/01/89 03/01/00 01/01/75 Line 4 Dates Employed From 2 04/10/80 Line 4 Dates Employed To 1 PRESENT PRESENT PRESENT Line 4 Dates Employed To 2 PRESENT Line 5 Percent of Corporation Stock Owned 1 100% 100% 95% Line 5 Percent of Corporation Stock Owned 2 5% Line 6 Amount of Compensation 1 125, , ,000 Line 6 Amount of Compensation 2 80,637 Line (a) Total Compensation of Officers 125, , ,637 Line (b) Less: Compensation of Officers claimed elsewhere Line (c) Balance of Compensation of Officers 125, , ,637 Page 3 of 15

4 2012CBT_TestData_FINAL.xls CBT /2/ CBT-100 TEST DATA 8/12, 4) 8/11-7/12, 5) 10/11-9/12, 6) 11/11-10/12. All other data for each sample will PAGE 9 SCHEDULE G PART I INTEREST Line 1 YES Name of Related Member JONES INC Federal ID Number /000 Relationship to Taxpayer SUBSIDIARY Amount Deducted 75,000 Line 1(a) Total Amount of Interest Deducted 75,000 Line 1(b) Less: Exceptions 25,000 Line 1(c) Balance of Interest Deducted 50,000 RETURN 1 RETURN 2 RETURN 3 SCHEDULE G PART II INTEREST EXPENSES Line 1 YES YES Name of Related Member BROWN INC TUESDAY CORP Federal ID Number / /000 Relationship to Taxpayer SUBSIDIARY SUBSIDIARY Type of Intangible Expense Deducted Amount Deducted 18,721 5,000 Line 1(a) Total Amount of Intangible Exp & Cost Deducted 18,721 5,000 Line 1(b) Less: Exceptions 2,572 2,000 Line 1(c) Balance of Intangible Expenses and Costs Deducted 16,149 3,000 PAGE 9 SCHEDULE H TAXES Line 1(a) NJ CBT Taxes 175 3,936 35,000 Line 1(b) NJ CBT Occupancy Taxes 1,025 Line 1(f) Total 1,200 3,936 35,000 Line 2(e) Other Taxes 35,109 Line 2(f) Other Taxes 35,109 Line 5(a) Total NJ CBT Taxes 175 3,936 35,000 Line 5(b) Total NJ CBT Occupancy Taxes 1,025 Line 5(e) Total Other Taxes 35,109 Line 5(f) Total 1,200 39,045 35,000 Line 6 Combine 5(a) and 5(b) 1,200 3,936 35,000 Line 8 Add Lines 6 and 7 1,200 3,936 35,000 Line 9(e) Other Federal Taxes 10 Line 9(f) Total Federal Taxes 10 Line 10(a) Total Line 5 plus 9 NJ CBT Taxes 175 3,936 35,000 Line 10(b) Total Line 5 plus 9 NJ CBT Occupancy Taxes 1,025 Line 10(e) Total Line 5 plus 9 35,119 Line 10(f) Total Line 5 plus 9 1,200 39,055 35,000 PAGE 10 SCHEDULE J ALLOCATION PART I ALL ALLOCATING COMPANIES MUST ANSWER THE FOLLOWING QUESTIONS Line (a) Number of regular corp. places of business maintained outside NJ 1 Line (b) List at least one address 10 7th Ave Line (c) List States in which the TP maintained a permanent place of Bus in NJ NY Line (d) Line (e) Number of people employed in NJ /outside NJ 25/30 Line (f) Line (g) NJ PART II AVERAGE VALUES Line 1 : Land Column A 250,000 Line 1: Land Column B 600,000 Line 2: Building s Column A 125,000 Line 2: Buildings Column B 425,055 Line 3 : Machinery and Equipment Column A Line 3 : Machinery and Equipment Column B Line 4: Inventories Column A 740,373 Line 4: Inventories Column B 2,050,342 Line 7: All Other Property Used Column A Line 7: All Other Property Used Column B Line 8: Total Property Column A 1,115,373 Line 8: Total Property Column B 3,075,397 PART III COMPUTATION OF ALLOCATION FACTOR PERIODS BEGINNING PRIOR TO Line 1(a) Average Value of Taxpayer's Property in NJ Line 1(b) Average Value of Taxpayer's Property Everywhere Line 1(c) Percentage in NJ (line 1(a) divided by 1(b)) Line 2(a) Receipts From Sales within NJ Line 2(b) Receipts From Services within NJ Line 2 (c ) Receipts From Rentals within NJ Line 2(d) Receipts From Royalties within NJ Line 2(e) All Other NJ Business Receipts Line 2(f) Total NJ Receipts (Total lines 2(a) to 2(e)) Line 2(g) Total Receipts Everywhere Line 2(h) Percentage in NJ (line 2(f) divided by 2(g)) Line 2(i) Double Weighted Receipts Factor Line 3(a) Wages, salaries, etc in NJ Line 3(b) Wages, salaries, etc everywhere Line 3(c) Percentage of NJ (line 3(a) divided by 3(b)) Line 4 Sum of NJ percentages Line 5 Allocation Factor PERIODS BEGINNING ON OR AFTER AND BEFORE Line 1(a) Average Value of Taxpayer's Property in NJ Line 1(b) Average Value of Taxpayer's Property Everywhere Line 1(c) Percentage in NJ (line 1(a) divided by 1(b)) Line 1(d) Weighted Property Factor (multiply line 1(c) by 1.5) Line 2(a) Receipts From Sales within NJ Line 2(b) Receipts From Services within NJ Line 2 (c ) Receipts From Rentals within NJ Line 2(d) Receipts From Royalties within NJ Line 2(e) All Other NJ Business Receipts Line 2(f) Total NJ Receipts (Total lines 2(a) to 2(e)) Line 2(g) Total Receipts Everywhere Line 2(h) Percentage in NJ (line 2(f) divided by 2(g)) Line 2(i) Weighted Receipts Factor (multiply line 2(h) by 7) Line 3(a) Wages, salaries, etc in NJ Line 3(b) Wages, salaries, etc everywhere Line 3(c) Percentage of NJ (line 3(a) divided by 3(b)) Line 3(d) Weighted Payroll Factor (multiply line 3(c) by 1.5) Line 4 Sum of NJ percentages Line 5 Allocation Factor PERIODS BEGINNING ON OR AFTER AND BEFORE Line 1(a) Average Value of Taxpayer's Property in NJ 1,115,373 Line 1(b) Average Value of Taxpayer's Property Everywhere 3,075,397 Line 1(c) Percentage in NJ (line 1(a) divided by 1(b)) Line 1(d) Weighted Property Factor (multiply line 1(c) by 0.5) Line 2(a) Receipts From Sales within NJ 72,590 Page 4 of 15

5 2012CBT_TestData_FINAL.xls CBT /2/ CBT-100 TEST DATA 8/12, 4) 8/11-7/12, 5) 10/11-9/12, 6) 11/11-10/12. All other data for each sample will RETURN 1 RETURN 2 RETURN 3 Line 2(b) Receipts From Services within NJ 12,000 Line 2 (c ) Receipts From Rentals within NJ 7,200 Line 2(d) Receipts From Royalties within NJ 4,900 Line 2(e) All Other NJ Business Receipts 9,100 Line 2(f) Total NJ Receipts (Total lines 2(a) to 2(e)) 105,790 Line 2(g) Total Receipts Everywhere 224,212 Line 2(h) Percentage in NJ (line 2(f) divided by 2(g)) Line 2(i) Weighted Receipts Factor (multiply line 2(h) by 9) Line 3(a) Wages, salaries, etc in NJ 121,000 Line 3(b) Wages, salaries, etc everywhere 350,000 Line 3(c) Percentage of NJ (line 3(a) divided by 3(b)) Line 3(d) Weighted Payroll Factor (multiply line 3(c) by 0.5) Line 4 Sum of NJ percentages Line 5 Allocation Factor PAGE 12 SCHEDULE M REGULATED INVESTMENT CO Line 1 RIC YES Line 1 Registration Number Line 1 Date of Registration with SEC 1/1/1975 Line 2 YES Line 1 REIT PAGE 13 SCHEDULE P SUBSIDIARY ANALYSIS Line 1 Name of Subsidiary PQR CORPORATION BREWERY INC Line 2 Percentage of Interest Voting 100% 100% Line 3 Book Value 8,000 Line 4 Dividend Income 5, Total 5, PAGE 13 SCHEDULE PC PER CAPITA FEE Line 1(a) Professionals with Nexus with NJ (10)/(100) X $150 1,500 Line 1(b) Professionals without Nexus (10) X $150 Line 1(c) Total Fee Due 1,500 Line 2 Installment Payment - 50% of Line 1(c) 750 Line 3 Total Fee Due 2,250 Line 4 Less Prior Year 50% Installment Payment and Credit 250 Line 5 Balance of Fee Due (line 3 minus 4) 2,000 Line 6 Credit to Next Year's PC Fee PAGE 13 SCHEDULE R DIVIDEND EXCLUSION Line 1 Dividend Income Included in Schedule A 15, Line 2 Less: Dividend Income - Schedule P (Column 4) 5, Line 3 Balance (line 1 minus 2) 10, Line 4 Less: Dividend income from investments Line 5 Balance (line 3 minus 4) 10, Line 6 50% of line 5 5, Line 7 Dividend Exclusion (line 2 plus 6) 10, PAGE 14 SCHEDULE S DEPRECIATION PART 1 Line 1 Section 179 Depreciation 118,500 14,959 25,000 Line 2 Special Depreciation Allowance 159,800 Line 3 MACRS on and after July 7, ,055 Line 4 MACRS prior to July 7, , Line 5 ACRS 110 3,200 Line 6 Other Depreciation after December 31, Line 7 Other Depreciation prior to January 1, ,405 Line 8 Listed Property on and after July 7, ,000 Line 9 Listed Property prior to July 7, 1993 Line 10 Total Depreciation claimed Line 28 - Schedule A 300,000 34, ,000 Line 11 (a) Additions Line 4,5,6 and 9 above 3, ,200 Total Line 11 3, ,200 Line 12(a) New Jersey Depreciation Line 12(f) Deductions Excess of Accumulated ACRS, MACRS, etc 1,737 3,200 Total Line 12 1, ,200 Line 13 Adjustment (line 11 minus 12) 1, Page 5 of 15

6 2012CBT_TestData_FINAL.xls CBT-100S 10/2/ CBT-100S TEST DATA 8/12, 4) 8/11-7/12, 5) 10/11-9/12, 6) 11/11-10/12. All other data for each sample wil RETURN 4 RETURN 5 RETURN 6 PAGE 1 Beginning Month/Year 09/2011 * 06/2012 * 01/2012 * Ending Month/Year 08/ / /2012 Federal ID Number / / /000 NJ Corporation Number Corporation Name PLANNERS PLUS GENIUS DESIGNS COMPANY ZOINKS INC Mailing Address 36 LINEAR LANE CERABELLUM COVE SUITE 2 STOMACH STREET City GROUPLAND NUMBERVILLE COOLSVILLE State CO HI NJ Zip Code Initial Return check box X Initial 1120-S check box X Inactive check box X State of Incorporation NJ NY NJ Date of Incorporation January 1, 1975 January 1, 2000 October 9, 1994 Date Auth to do Bsns NJ January 1, 1975 January 1, 2000 October 9, 1994 Federal Business Activity Code Corporation books in care of FRED JONES VELMA DINKLEY NORVILLE ROGERS Corporation books are at 51 LINCOLN HIGHWAY 314 LINEAR LANE 1 WINDING WAY Corporation books phone # Line 1 Entire Net Income subject to Federal income taxation 0 650,670 6,017,009 Line 2 Allocation Factor Line 3 Allocated Net Income 0 311,266 6,017,009 Line 4 AMOUNT OF TAX 0 28, ,531 Line 5 Tax Credits 0 11,000 9,000 Line 6 Tax Liability , ,531 Line 7 Installment Payment 250 Line 8 Professional Corp Fees 0 13,593 0 Line 9 Total Tax & Professional Corp Fees , ,531 Line 10 Payments & Credits ,500 10,123 Line 10(a) Pmt Made by Partnerships on Behalf of Taxpayer 25,000 2,000 Line 11 Balance of Tax Due 200-4, ,408 Line 12 Pro Rata Share of S Corporation Income 20,750 Line 13 Gross Income Tax - Non-consenting Shareholders 1,861 Line 14 Penalty & Interest Due 137 Line 15 Total Balance Due 200-3, ,545 Line 16 Amount of Overpayment Line 17(a) Amount Credited to 2012 Line 17(b) Amount to be Refunded PAGE 2 AND 3 SCHEDULE A Line 1 Gross Receipts Less Returns 12,375,511 2,696,923 1,429,007 Line 2 Cost of Goods Sold 2,031,911 1,393, ,063 Line 3 Gross Profit 10,343,600 1,303,096 1,011,944 Line 4 Net Gain (Loss) 2,347,783 Line 5 Other Income (Loss) -158, ,753,012 Line 6 Total Income (Loss) 10,184,920 3,650,920 7,764,956 Line 7 Compensation of Officers 412, ,777 1,750,000 Line 8 Salaries and Wages 1,081, ,000 Line 9 Repairs 2, ,724 Line 10 Bad Debts 80 1,000 Line 11 Rents 9,685, Line 12 Taxes ,000 Line 13 Interest 236,269 Line 14(a) Depreciation 6, ,656 6,500 Line 14(b) Depreciation claimed on Schedule A-2 and elsewhere 5, , Line 14(c) Subtract Line 14(b) from Line 14(a) 1,246 43,631 6,000 Line 15 Depletion 150 Line 16 Advertising 35, Line 17 Pension, Profit Sharing, etc. 350 Line 18 Employee Benefit Programs 190 1,600 Line 19 Other Deductions 236,269 Line 20 Total Deductions 11,216,309 1,536,200 1,963,324 Line 21 Ordinary Income (Loss) from Trade or Business Activities -1,031,389 2,114,720 5,801,632 Line 22 (a) Gross Income from all Rental Activities 2,522,824 3,739,100 Line 22(b) Expenses Related to the above Rental Activities 90,000 4,000,000 Line 22(c) Net Income (Loss) from all Rental Activities 2,432, ,900 Line 23(a) Portfolio Income (Loss) - Interest Income 30 7,359 Line 23(b) Portfolio Income (Loss) - Dividend Income 162, ,988 Line 23(c) Portfolio Income (Loss) - Royalty Income 125 Line 23(d) Portfolio Income (Loss) -Capital Gain Net Income 250 1,010 Line 23(e) Portfolio Income (Loss) -Other Portfolio Income 352 Line 24 Net Gain (Loss) under Section ,000-70,907 Line 25 Other Income (Loss) -2,134 3,379 Line 26 Section 179 Expense Deduction 8,912 Line 27 Deductions Related to Portfolio Income (Loss) 816,788 6,500 Line 28 Other Deductions 2,500 Line 29 Combine lines 21 through 28-1,031,389 3,892,967 5,663,061 Line 30 Charitable Contributions 389,297 Line 31 Taxable Income Before net Operating Loss -1,031,389 3,503,670 5,663,061 Line 32 (From Line 31 Continued) -1,031,389 3,503,670 5,663,061 Line 33 Interest on Federal, State and Other Obligations 1, ,000 Line 34 NJ State and other States Income Taxes Deducted Above 35,800 1,000 2,000 Line 35 Taxes paid by the Corporation on Behalf of the Shareholder 87,533 Line 36 Depreciation and Other Adjustments from Schedule S 4,545 Line 37(a) Deduction for IRC Section 78 Gross Up 1,000 Line 37(b) Other Deductions and Additions 58,389 Line 37(c) Related Interest Addback 25,420 8,570 Line 37(d) Interest and Intangibles Expenses and Costs Addback 35,978 9,712 Line 37(e) Domestic Production Activities Deduction 15,000 Line 38 Entire Net Income Before Net Operating Loss Deduction -798,224 3,504,670 6,400,343 Line 39 Net Operation Loss Deduction from Form , ,000 Line 40 Entire Net Income Before Dividend Exclusion -798,224 3,003,670 6,135,343 Line 41 Dividend Exclusion from Schedule R, line 7 84,000 96,723 Line 42 Entire Net Income -798,224 2,919,670 6,038,620 Line 43 Entire Net Income Subject to Federal Taxation 650,670 6,017,009 PAGE 4 SCHEDULE A-2 COST OF GOODS SOLD Line 1 Inventory at Beginning of year 258,431 2,344,070 1,000,000 Line 2 Purchases 550, , ,000 Line 3 Cost of Labor 1,081,909 1,000, ,975 Line 4 Additional Section 263A Costs Line 5 Other Costs 250,000 Line 6 Total (Lines 1 through 5) 2,140,340 3,469,070 2,027,975 Line 7 Inventory at End of Year 108,429 2,075,243 1,610,912 Line 8 Cost of Goods Sold 2,031,911 1,393, ,063 SCHEDULE A-3 SUMMARY OF TAX CREDITS Line 1 Urban Transit Hub Tax Credit 1, Line 2 Grow New Jersey Tax Credit 701 1,441 Line 2 HMO Assistance Fund Line 3 New Jobs Investment Tax Credit Line 4 Urban Enterprises Tax Credit Line 5 Redevelopment Tax Credit Line 6 Recycling Tax Credit Line 7 Manufacturing Tax Credit 500 1,407 Line 8 Research & Development Tax Credit Line 9 Small NJ Based High Tech Tax Credit Line 10 Neighborhood Tax Credit 1, Line 11 Effluent Equipment Tax Credit 1, Line 12 Economic Recovery Tax Credit Line 13 Remediation Tax Credit Line 14 AMA Tax Credit Line 15 Business Retention and Relocation Tax Credit Line 16 Sheltered Workshop Tax Line 17 Film Production Tax Credit Line 18 Other Tax Credits 300 1,500 Line 19 Total Tax Credits 0 11,000 9,000 Page 6 of 15

7 2012CBT_TestData_FINAL.xls CBT-100S 10/2/ CBT-100S TEST DATA 8/12, 4) 8/11-7/12, 5) 10/11-9/12, 6) 11/11-10/12. All other data for each sample wil RETURN 4 RETURN 5 RETURN 6 PAGE 5 SCHEDULE A-4 SUMMARY SCHEDULE Line 1 Form , ,000 Line 2 Sch G, Part 1, Line B 9, ,973 Line 3 Sch G, Part 2, Line B 14, ,200 Line 4 Sch J, Part 3, Line 1C Line 5 Sch J, Part 3, Line 2F 0 104,828 0 Line 6 Sch J, Part 3, Line 2G 0 356,000 0 Line 7 Sch J, Part 3, Line 2H Line 8 Sch J, Part 3, Line 3C Line 9 Sch O, Part 3, Line , ,000 Line 10 Sch R, Line ,265 Line 11 Sch R, Line ,000 50,000 Line 12 Sch A-GR, Line 6 98, PAGE 5 SCHEDULE A-GR - COMPUTATION OF NJ GROSS RECEIPTS AND MINIMUM TAX (See intruction 19) Line 1 Sales of Tangible Property in NJ 20,000 Line 2 Services Performed in NJ Line 3 Rental in NJ 75,000 Line 4 Royalties NJ Patents and Copyrights Line 5 All other Receipts NJ 3,500 Line 6 Total NJ Gross Receipts 98,500 Line 7 Minimum tax per instruction 11(d). Carry to page 3, Line PAGE 6 SCHEDULE B BALANCE SHEET Line 1 Beginning of Year: Cash 72,053 2,000, ,000 Line 1 End of Year: Cash 237,064 1,250,750 1,000,000 Line 3 Beginning of Year: Loans to Stockholders 33, , ,000 Line 3 End of Year: Loans to Stockholders 97, ,100 50,000 Line 6 Beginning of Year Bonds, Mortgage & Notes 38,819 3, ,000 Line 6 End of Year: Bonds, Mortgages & Notes 67,185 1,764, ,000 Line 13 Beginning of Year: Total (lines 1 to 12) 144,663 2,678,625 1,000,000 Line 13 End of Year : Total (lines 1 to 12) 401,548 3,465,827 1,350,000 Line 14 Beginning of Year: Land 1,675, ,000 Line 14 End of Year: Land 1,000, , ,725 Line 15 Beginning of Year: Buildings and Other Improvements 125, ,500 3,000,000 Line 15 End of Year: Buildings and Other Improvements 572, ,055 2,750,000 Line 16 Beginning of Year: Machinery and Equipment 100,000 Line 16 End of Year: Machinery and Equipment 205,172 Line 17 Beginning of Year: Inventories 258,431 2,344,070 1,000,000 Line 17 End of Year: Inventories 108,429 2,075,243 1,610,912 Line 19 Beginning of Year: Total (lines 14 to 18) 2,158,641 2,944,570 4,000,000 Line 19 End of Year: Total (lines 14 to 18) 1,886,531 3,100,298 4,511,637 Line 20 Beginning of Year: Total Assets (line 13 plus 19) 2,303,304 5,623,195 5,000,000 Line 20 End of Year: Total Asset (line 13 plus 19) 2,288,079 6,566,125 5,861,637 Line 21 Beginning of Year: Accounts Payable 2,000, , ,000 Line 21 End of Year: Accounts Payable 1,473,699 1,972, ,000 Line 22 Beginning of Year: Mortgages, notes, bonds 3,000, ,000 Line 22 End of Year: Mortgages, notes, bonds 3,000,000 1,235,912 Line 23 Beginning of Year: Other Current Liabilities 105,000 Line 23 End of Year: Other Current Liabilities 350,000 Line 24 Beginning of Year: Loans from Stockholders/affiliates 87,404 1,025,546 1,000,000 Line 24 End of Year: Loans from Stockholders/affiliates 39, ,463 1,500,725 Line 25 Beginning of Year: Mortgages, Notes Line 25 End of Year: Mortgages, Notes 100,298 Line 26 Beginning of Year: Other Liabilities Line 26 End of Year: Other Liabilities 300,000 Line 27 Beginning of Year: Stock 75, ,000 2,500,000 Line 27 End of Year: Stock 75, ,000 2,000,000 Line 30 Beginning of Year: Retained Earnings 35, , ,000 Line 30 End of Year: Retained Earnings 50, , ,000 Line 32 Beginning of Year: Less Cost of Treasury Stock 79 Line 32 End of Year: Less Cost of Treasury Stock Line 33 Beginning of Year: Total Lines 21 to 32 2,303,304 5,623,195 5,000,000 Line 33 End of Year: Total Lines 21 to 32 2,288,079 6,566,125 5,861,637 PAGE 6 SCHEDULE C RECONCILIATION Line 1 Net Income per Books 1,000,000 3,071,399 6,989,620 Line 2 Federal Income Tax 600,000 12, ,041 Line 4 Income Subject to Tax not on Books 43, ,289 60,700 Line 6 Total (lines 1 to 5) 1,643,970 3,675,289 7,354,361 Line 7(a) 2,675,359 90,619 1,691,300 Line 7(b) 81,000 Total Line 7 Income recorded on books not included in return 2,675, ,619 1,691,300 Line 9 Total of lines 7 and 8 2,675, ,619 1,691,300 Line 10 Income (line 6 minus 9) -1,031,389 3,503,670 5,663,061 PAGE 7 SCHEDULE E GENERAL INFORMATION Line 1 Type of Business RETAIL RETAIL REAL ESTATE Line 1 Principal Products Handled MISCELLANEOUS FURNITURE REAL ESTATE Line 1 Internal Revenue Center where Federal Return filed NY NY NY Line 2 Final Determination of Income NO NO NO Line 3 NO YES NO Line 4 NO NO NO Line 5 NO NO NO PAGE 7 SCHEDULE F - OFFICERS INFORMATION Line 1 Name and Address of Officer 1 FRED JONES VELMA DINKLEY NORVILLE ROGERS Line 2 Social Security Number Line 3 Title PRESIDENT PRESIDENT CEO Line 4 Dates Employed From 01/01/80 01/01/01 10/09/94 Line 4 Dates Employed To 12/31/04 04/30/04 12/30/04 Line 5 Percent of Corporation Stock Owned 100% 25% 100% Line 6 Amount of Compensation 412,634 76,695 1,750,000 Line 1 Name and Address of Officer 2 GEORGE DINKLEY Line 2 Social Security Number Line 3 Title VICE PRESIDENT Line 4 Dates Employed From 01/01/01 Line 4 Dates Employed To 04/30/04 Line 5 Percent of Corporation Stock Owned 25% Line 6 Amount of Compensation 76,694 Line 1 Name and Address of Officer 3 LIZA DINKLEY Line 2 Social Security Number Line 3 Title TREASURER Line 4 Dates Employed From 01/01/01 Line 4 Dates Employed To 04/30/04 Line 5 Percent of Corporation Stock Owned 25% Line 6 Amount of Compensation 76,694 Line 1 Name and Address of Officer 4 MARTY DINKLEY Line 2 Social Security Number Line 3 Title SECRETARY Line 4 Dates Employed From 01/01/01 Line 4 Dates Employed To 04/30/04 Line 5 Percent of Corporation Stock Owned 25% Line 6 Amount of Compensation 76,694 Line (a) Total Compensation of Officers 412, ,777 1,750,000 Line (b) Less: Compensation of Officers claimed elsewhere Line (c) Balance of Compensation Of Officers 412, ,777 1,750,000 PAGE 8 SCHEDULE G PART I INTEREST Line 1 YES YES Name of Related Member AMERICAN CORPORATION FAKE INCORPORATION Federal ID Number / /000 Relationship to Taxpayer SUBSIDIARY Amount Deducted 35,270 12,543 Line 1(a) Total Amount of Interest Deducted 35,270 12,543 Line 1(b) Less: Exceptions 9,850 3,973 Line 1(c) Balance of Interest Deducted 25,420 8,570 Page 7 of 15

8 2012CBT_TestData_FINAL.xls CBT-100S 10/2/ CBT-100S TEST DATA 8/12, 4) 8/11-7/12, 5) 10/11-9/12, 6) 11/11-10/12. All other data for each sample wil RETURN 4 RETURN 5 RETURN 6 PAGE 8 SCHEDULE G PART II INTEREST EXPENSES Line 1 YES YES Name of Related Member OMB CORPORATION CGR PARTNERS Federal ID Number / /000 Relationship to Taxpayer Type of Intangible Expense Deducted Amount Deducted 50,000 10,912 Line 1(a) Total Amount of Intangible Exp & Cost Deducted 50,000 10,912 Line 1(b) Less: Exceptions 14,022 1,200 Line 1(c) Balance of Intangible Expenses and Costs Deducted 35,978 9,712 PAGE 8 SCHEDULE H TAXES Line 1(a) NJ CBT Taxes 33,300 1,000 2,000 Line 1(b) NJ CBT Occupancy Taxes 2,500 Line 1(f) Total 35,800 1,000 2,000 Line 2(e) Other Taxes Line 2(f) Other Taxes Line 5(a) Total NJ CBT Taxes 33,300 1,000 2,000 Line 5(b) Total NJ CBT Occupancy Taxes 2,500 Line 5(f) Total 35,800 1,000 2,000 Line 6 Combine 5(a) and 5(b) 35,800 1,000 2,000 Line 8 Add Lines 6 and 7 35,800 1,000 2,000 Line 9(e) Other Federal Taxes 8,000 Line 9(f) Total Federal Taxes 8,000 Line 10(a) Total Line 5 plus 9 NJ CBT Taxes 33,300 1,000 2,000 Line 10(b) Total Line 5 plus 9 NJ CBT Occupancy Taxes 2,500 Line 10(e) Total Line 5 plus 9 8,000 Line 10(f) Total Line 5 plus 9 35,800 1,000 10,000 PAGE 9 SCHEDULE J ALLOCATION PART II Line 1 : Land Column A 425,000 Line 1: Land Column B 1,000, ,000 Line 2: Building s Column A 175,500 Line 2: Buildings Column B 572, ,055 Line 3 : Machinery and Equipment Column A Line 3 : Machinery and Equipment Column B 205,172 Line 4: Inventories Column A 2,344,070 Line 4: Inventories Column B 108,429 2,075,243 Line 7: All Other Property Used Column A Line 7: All Other Property Used Column B Line 8: Total Property Column A 0 2,944,570 Line 8: Total Property Column B 1,886,531 3,100,298 PART III PERIODS BEGINNING PRIOR TO Line 1(a) Average Value of Taxpayer's Property in NJ 0 Line 1(b) Average Value of Taxpayer's Property Everywhere 1,886,531 Line 1(c) Percentage in NJ (line 1(a) divided by 1(b)) Line 2(a) Receipts From Sales within NJ Line 2(b) Receipts From Services within NJ Line 2 (c ) Receipts From Rentals within NJ Line 2(d) Receipts From Royalties within NJ Line 2(e) All Other NJ Business Receipts Line 2(f) Total NJ Receipts (Total lines 2(a) to 2(e)) 0 Line 2(g) Total Receipts Everywhere 12,375,511 Line 2(h) Percentage in NJ (line 2(f) divided by 2(g)) Line 2(i) Double Weighted Receipts Factor Line 3(a) Wages, salaries, etc in NJ 0 Line 3(b) Wages, salaries, etc everywhere 1,494,543 Line 3(c) Percentage of NJ (line 3(a) divided by 3(b)) Line 4 Sum of NJ percentages Line 5 Allocation Factor PERIODS BEGINNING ON OR AFTER AND BEFORE Line 1(a) Average Value of Taxpayer's Property in NJ 2,944,570 Line 1(b) Average Value of Taxpayer's Property Everywhere 3,100,298 Line 1(c) Percentage in NJ (line 1(a) divided by 1(b)) Line 1(d) Weighted Property Factor (multiply line 1(c) by 1.5) Line 2(a) Receipts From Sales within NJ 10,000 Line 2(b) Receipts From Services within NJ 25,000 Line 2 (c ) Receipts From Rentals within NJ 30,000 Line 2(d) Receipts From Royalties within NJ 4,200 Line 2(e) All Other NJ Business Receipts 35,628 Line 2(f) Total NJ Receipts (Total lines 2(a) to 2(e)) 104,828 Line 2(g) Total Receipts Everywhere 356,000 Line 2(h) Percentage in NJ (line 2(f) divided by 2(g)) Line 2(i) Weighted Receipts Factor (multiply line 2(h) by 7) Line 3(a) Wages, salaries, etc in NJ 879,785 Line 3(b) Wages, salaries, etc everywhere 1,016,777 Line 3(c) Percentage of NJ (line 3(a) divided by 3(b)) Line 3(d) Weighted Payroll Factor (multiply line 3(c) by 1.5) Line 4 Sum of NJ percentages Line 5 Allocation Factor PERIODS BEGINNING ON OR AFTER AND BEFORE Line 1(a) Average Value of Taxpayer's Property in NJ Line 1(b) Average Value of Taxpayer's Property Everywhere Line 1(c) Percentage in NJ (line 1(a) divided by 1(b)) Line 1(d) Weighted Property Factor (multiply line 1(c) by 0.5) Line 2(a) Receipts From Sales within NJ Line 2(b) Receipts From Services within NJ Line 2 (c ) Receipts From Rentals within NJ Line 2(d) Receipts From Royalties within NJ Line 2(e) All Other NJ Business Receipts Line 2(f) Total NJ Receipts (Total lines 2(a) to 2(e)) Line 2(g) Total Receipts Everywhere Line 2(h) Percentage in NJ (line 2(f) divided by 2(g)) Line 2(i) Weighted Receipts Factor (multiply line 2(h) by 9) Line 3(a) Wages, salaries, etc in NJ Line 3(b) Wages, salaries, etc everywhere Line 3(c) Percentage of NJ (line 3(a) divided by 3(b)) Line 3(d) Weighted Payroll Factor (multiply line 3(c) by 0.5) Line 4 Sum of NJ percentages Line 5 Allocation Factor PAGE 11 SCHEDULE K PART 1 Line 1 Total Number of Shareholders Line 2 Total Number of Non-resident Shareholders 12 2 Line 3(a) Total Number of Non-consenting Shareholders 5 Line 3(b) Percentage of Stock Owned 20% PART II Line 1 Amount from Schedule A, Line 21-1,031,389 2,114,720 5,801,632 Line 2(a) Net Income/Loss from Rental Real Estate Activities -25,000 Line 2 Total of 2(a) through 2(l) -25,000 Line 3 Add Line 1 plus Line 2-1,031,389 2,089,720 5,801,632 Line 4(a) Interest Income on State & Municipal Bonds Other than NJ 155, ,000 Line 4 Additions Total 155, ,000 Line 5 Add Line 3 plus Line 4-1,031,389 2,245,417 5,918,632 Line 6(a) US Treasury and Other Interest Income 417 Line 6 Subtractions (Total Line 6(a) through 6(f) 417 Line 8 NJ S Corporation Income (Loss) (Line 5 minus 6 plus or minus line 7) -1,031,389 2,245,000 5,918,632 Page 8 of 15

9 2012CBT_TestData_FINAL.xls CBT-100S 10/2/ CBT-100S TEST DATA 8/12, 4) 8/11-7/12, 5) 10/11-9/12, 6) 11/11-10/12. All other data for each sample wil RETURN 4 RETURN 5 RETURN 6 PART III Line 1 NJ S Corporation Income (Loss) -1,031,389 2,245,000 5,918,632 Line 1(a) Current Period Nonoperational Activity 0 45,000 0 Line 2 Total Operational Income (Loss) (Line 1 minus 1(a)) -1,031,389 2,200,000 5,918,632 Line 3 Allocation Factor Schedule J, Part III, Line Line 4 Allocated Operational Income (Loss) (Line 3 x line 2) 0 1,052,432 5,918,632 Line 5 Allocated Nonoperational Income (Loss) (Schedule O, Part III, line 31) 0 950,000 0 Line 6 NJ Allocated Income (Loss) (Line 4 plus line 5) 0 2,002,432 5,918,632 Line 7 NJ CBT reported (Pg 1, line 6 minus line 7) 0 14, ,172 Line 8 NJ Allocated Income (Loss) (line 6 minus line 7) 0 1,987,612 5,384,460 Line 9 Income (Loss) not Allocated to NJ (Line 1 minus line 6) -1,031, ,568 0 PAGE 16 SCHEDULE P SUBSIDIARY ANALYSIS Line 1 Name of Subsidiary PRETEND CORPORATION RAINBOW OPERATIONS Line 2 Percentage of Interest Voting 85% 80% Line 3 Book Value Line 4 Dividend Income 6,000 46,723 Total 6,000 46,723 PAGE 16 SCHEDULE PC PER CAPITA FEE Line 1(a) Professionals with Nexus with NJ (52) X $150 7,800 Line 1(b) Professionals without Nexus (14) X $150 X$ ,262 Line 1(c) Total Fee Due 9,062 Line 2 Installment Payment - 50% of Line 1(c) 4,531 Line 3 Total Fee Due 13,593 Line 4 Less Prior Year 50% Installment Payment and Credit Line 5 Balance of Fee Due (line 3 minus 4) 0 13,593 0 Line 6 Credit to Next Year's PC Fee PAGE 16 SCHEDULE R DIVIDEND EXCLUSION Line 1 Dividend Income Included in Schedule A 162, ,988 Line 2 Less: Dividend Income - Schedule P (Column 4) 6,000 46,723 Line 3 Balance (line 1 minus 2) 156, ,265 Line 4 Less: Dividend income from investments 41,265 Line 5 Balance (line 3 minus 4) 156, ,000 Line 6 50% of line 5 78,000 50,000 Line 7 Dividend Exclusion (line 2 plus 6) 84,000 96,723 PAGE 17 SCHEDULE S DEPRECIATION PART 1 Line 1 Section 179 Depreciation 6,500 Line 2 Special Depreciation Allowance 168,000 Line 3 MACRS on and after July 7, 1993 Line 4 MACRS prior to July 7, ,545 Line 5 ACRS 2,207 Line 6 Other Depreciation after December 31, 1980 Line 7 Other Depreciation prior to January 1, 1981 Line 8 Listed Property on and after July 7, ,656 Line 9 Listed Property prior to July 7, 1993 Line 10 Total Depreciation claimed Line 31 - Schedule A 6, ,656 6,500 Line 11 (a) Additions Line 4,5,6 and 9 above 6,752 Total Line 11 6,752 Line 12(a) New Jersey Depreciation 1,000 Line 12(f) Deductions Excess of Accumulated ACRS, MACRS, etc 1,207 Total Line 12 2,207 Line 13 Adjustment (line 11 minus 12) 4,545 Page 9 of 15

10 CBT Test Vouchers for Software Vendors 10/2/2012 9:18 AM CBT-100-V Sample 1 Sample 2 Sample 3 For Period Beginning 1/01/2013 * 1/01/2012 * 8/01/2011 * For Period Ending 05/31/ /31/ /31/2012 Taxpayer ID# / / /000 Name Control SPAC 100A FAB- Taxpayer Name SPACE COG CORP. 100 ACRE WOOD REALTY FAB-4-U INC Street Address 321 SHUTTLE STREET 4 FRIENDLY DRIVE 542 RODEO BLVD City ANYTOWN MYTOWN CROSSTOWN State NJ NJ MN Zip Code Payment Amount 60, , ,598.00

11 CBT Test Vouchers for Software Vendors 10/2/2012 9:18 AM CBT-100S-V Sample 4 Sample 5 Sample 6 For Period Beginning 9/01/2011 * 6/01/2012 * 1/01/2012 * For Period Ending 08/31/ /31/ /31/2012 Taxpayer ID# / / /000 Name Control PLAN GENI ZOIN Taxpayer Name PLANNERS PLUS GENIUS DESIGNS COMPANY ZOINKS INC. Street Address 36 LINEAR LANE 1 CERABELLUM COVE SUITE T 2 STOMACH STREET City GROUPLAND NUMBERVILLE COOLSVILLE State CO HI NJ Zip Code Payment Amount , ,163.00

12 CBT Test Vouchers for Software Vendors 10/2/2012 9:18 AM CBT-150C Sample 1 Sample 2 Sample 3 For Period Beginning 6/01/2012 * 1/01/2013 * 8/01/2012 * For Period Ending 05/31/ /31/ /31/2013 Taxpayer ID# / / /000 Name Control SPAC 100A FAB- Taxpayer Name SPACE COG CORP. 100 ACRE WOOD REALTY FAB-4-U INC Street Address 321 SHUTTLE STREET 4 FRIENDLY DRIVE 542 RODEO BLVD City ANYTOWN MYTOWN CROSSTOWN State NJ NJ MN Zip Code Amount of this installment 1,211, , , Amount of Overpayment Credit , , Amount of this installment payment 1,211, ,712.00

13 CBT Test Vouchers for Software Vendors 10/2/2012 9:18 AM CBT-150S Sample 4 Sample 5 Sample 6 For Period Beginning 9/01/2012 * 6/01/2013 * 1/01/2013 * For Period Ending 08/31/ /31/ /31/2013 Taxpayer ID# / / /000 Name Control PLAN GENI ZOIN Taxpayer Name PLANNERS PLUS GENIUS DESIGNS COMPANY ZOINKS INC. Street Address 36 LINEAR LANE 1 CERABELLUM COVE SUITE T 2 STOMACH STREET City GROUPLAND NUMBERVILLE COOLSVILLE State CO HI NJ Zip Code Amount of this installment , , Amount of Overpayment Credit , Amount of this installment payment , ,219.00

14 CBT Test Vouchers for Software Vendors 10/2/2012 9:18 AM CBT-200-TC Sample 1 Sample 2 Sample 3 For Period Beginning 1/01/2013 * 1/01/2012 * 8/01/2011 * For Period Ending 05/31/ /31/ /31/2012 Taxpayer ID# / / /000 Name Control SPAC 100A FAB- Taxpayer Name SPACE COG CORP. 100 ACRE WOOD REALTY FAB-4-U INC Street Address 321 SHUTTLE STREET 4 FRIENDLY DRIVE 542 RODEO BLVD City ANYTOWN MYTOWN CROSSTOWN State NJ NJ MN Zip Code Estimated Corporation Business Tax 250, , , Installment Payment (50% of Line 1) Key Corporation AMA 3, Tentative Profession Corporation Fee 2, Installment Payment for PC Fee (50% of Line 4) 1, Total Tax and Fee Due (Add Lines 1-5) 256, , , Less Payments to date 8. Balance Due (Line 6 minus 7) 5,100, (4,843,997.00) 1, ,817.00

15 CBT Test Vouchers for Software Vendors 10/2/2012 9:18 AM CBT-200-TS Sample 4 Sample 5 Sample 6 For Period Beginning 9/01/2011 * 6/01/2012 * 1/01/2012 * For Period Ending 08/31/ /31/ /31/2012 Taxpayer ID# / / /000 Name Control PLAN GENI ZOIN Taxpayer Name PLANNERS PLUS GENIUS DESIGNS COMPANY ZOINKS INC. Street Address 36 LINEAR LANE 1 CERABELLUM COVE SUITE T 2 STOMACH STREET City GROUPLAND NUMBERVILLE COOLSVILLE State CO HI NJ Zip Code Estimated Corporation Business Tax , , Installment Payment (50% of Line 1) Key Corporation AMA Tentative Profession Corporation Fee , Installment Payment for PC Fee (50% of Line 4) , Total Tax and Fee Due (Add Lines 1-5) , , Less Payments to date , , Balance Due (Line 6 minus 7) , ,911.00