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        <OfficerDirTrstKeyEmplGrp>
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        <MediumExplanationTxt>Pages 8 and 9 of the return have been revised to properly reflectPages 8 and 9 of the return have been revised to properly reflectPages 8 and 9 of the return have been revised to properly reflect</MediumExplanationTxt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>11 RMR GROUP INC CL A</StockNm>
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        <EOYFMVAmt>311</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>2000 MANHATTAN BRIDGE CAP</StockNm>
        <EOYBookValueAmt>14195</EOYBookValueAmt>
        <EOYFMVAmt>10660</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>500 CHOICE HOTELS</StockNm>
        <EOYBookValueAmt>38706</EOYBookValueAmt>
        <EOYFMVAmt>56320</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1500 UGI CORP.</StockNm>
        <EOYBookValueAmt>67644</EOYBookValueAmt>
        <EOYFMVAmt>55605</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>2000 B RILEY FINANCIAL</StockNm>
        <EOYBookValueAmt>50000</EOYBookValueAmt>
        <EOYFMVAmt>38880</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>800 PRIORITY INCOME FUND</StockNm>
        <EOYBookValueAmt>20000</EOYBookValueAmt>
        <EOYFMVAmt>17704</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>500 BABCOCK &amp; WILCOX ENTERPRISES</StockNm>
        <EOYBookValueAmt>11870</EOYBookValueAmt>
        <EOYFMVAmt>7375</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 OXFORD SQUARE CAP CORP.</StockNm>
        <EOYBookValueAmt>25000</EOYBookValueAmt>
        <EOYFMVAmt>21740</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>50 UGI CORP NEW UNIT</StockNm>
        <EOYBookValueAmt>5000</EOYBookValueAmt>
        <EOYFMVAmt>4321</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 PRIORITY INC PFD</StockNm>
        <EOYBookValueAmt>25000</EOYBookValueAmt>
        <EOYFMVAmt>21900</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>500 MAINSTAY CBRE GBL</StockNm>
        <EOYBookValueAmt>10000</EOYBookValueAmt>
        <EOYFMVAmt>6825</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 RIVERNORTH FLEXIBLE</StockNm>
        <EOYBookValueAmt>19777</EOYBookValueAmt>
        <EOYFMVAmt>13530</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>750 HARROW HEALTH INC</StockNm>
        <EOYBookValueAmt>18750</EOYBookValueAmt>
        <EOYFMVAmt>17888</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 NUVEEN CORE PLUS</StockNm>
        <EOYBookValueAmt>19670</EOYBookValueAmt>
        <EOYFMVAmt>10360</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>600 EAGLE PT CR CO INC</StockNm>
        <EOYBookValueAmt>15000</EOYBookValueAmt>
        <EOYFMVAmt>12267</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 PRIORITY INCOME FD INC</StockNm>
        <EOYBookValueAmt>25000</EOYBookValueAmt>
        <EOYFMVAmt>21306</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 B RILEY FINANCIAL INC</StockNm>
        <EOYBookValueAmt>25000</EOYBookValueAmt>
        <EOYFMVAmt>18240</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>600 TEXTAINER GROUP HLDGS</StockNm>
        <EOYBookValueAmt>15000</EOYBookValueAmt>
        <EOYFMVAmt>11142</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 TELLURIAN INC</StockNm>
        <EOYBookValueAmt>25000</EOYBookValueAmt>
        <EOYFMVAmt>17450</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>400 NEW YORK MTG TR INC</StockNm>
        <EOYBookValueAmt>10000</EOYBookValueAmt>
        <EOYFMVAmt>6100</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>500 GUGGENHEIM ACTIVE ALLOC</StockNm>
        <EOYBookValueAmt>10000</EOYBookValueAmt>
        <EOYFMVAmt>6725</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule-01">
      <OtherExpensesScheduleGrp>
        <Desc>PARTNERSHIP LOSS</Desc>
        <RevenueAndExpensesPerBooksAmt>1738</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1738</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2-01">
      <OtherIncomeDetail>
        <Desc>RETURN OF CAPITAL</Desc>
        <RevenueAndExpensesPerBooksAmt>1114</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1114</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
  </ReturnData>
</Return>