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        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>92</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>280</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SAILBOAT</PropertyDesc>
        <AcquiredDt>2017-12-18</AcquiredDt>
        <CostOrOtherBasisAmt>2700</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>270</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SAILBOAT</PropertyDesc>
        <AcquiredDt>2017-12-18</AcquiredDt>
        <CostOrOtherBasisAmt>2700</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>270</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SAILBOAT</PropertyDesc>
        <AcquiredDt>2017-12-18</AcquiredDt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>400</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="RetDoc2059000001">
      <LandEtcGrp>
        <CategoryOrItemTxt>EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>711</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>711</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FURNITURE &amp; FIXTURES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FURNITURE &amp; FIXTURES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1289</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1289</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>AWNING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1300</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1194</AccumulatedDepreciationAmt>
        <BookValueAmt>106</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SAILBOAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2479</AccumulatedDepreciationAmt>
        <BookValueAmt>321</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SAILBOAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2700</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2700</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SAILBOAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2700</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2700</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SAILBOAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
  </ReturnData>
</Return>
