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      <DepreciationPropertyGrp>
        <PropertyDesc>FILTER EQUIPMENT</PropertyDesc>
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        <CostOrOtherBasisAmt>13424</CostOrOtherBasisAmt>
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        <ComputationMethodTxt>200DB</ComputationMethodTxt>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HVAC UNITS</PropertyDesc>
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        <CostOrOtherBasisAmt>19000</CostOrOtherBasisAmt>
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        <ComputationMethodTxt>200DB</ComputationMethodTxt>
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        <AdjustedNetIncomeAmt>2374</AdjustedNetIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>WATER EQUIPMENT</PropertyDesc>
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        <CostOrOtherBasisAmt>4500</CostOrOtherBasisAmt>
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        <ComputationMethodTxt>200DB</ComputationMethodTxt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>DREAM FISH TANK</PropertyDesc>
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        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
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        <AdjustedNetIncomeAmt>199</AdjustedNetIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>JELLY TANK</PropertyDesc>
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        <ComputationMethodTxt>200DB</ComputationMethodTxt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>COUCH</PropertyDesc>
        <AcquiredDt>2021-03-23</AcquiredDt>
        <CostOrOtherBasisAmt>4045</CostOrOtherBasisAmt>
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        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
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        <AdjustedNetIncomeAmt>708</AdjustedNetIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>REFRIGERATOR</PropertyDesc>
        <AcquiredDt>2021-03-22</AcquiredDt>
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        <ComputationMethodTxt>200DB</ComputationMethodTxt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>HVAC UNITS</PropertyDesc>
        <AcquiredDt>2021-06-21</AcquiredDt>
        <CostOrOtherBasisAmt>20579</CostOrOtherBasisAmt>
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        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
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        <AdjustedNetIncomeAmt>3599</AdjustedNetIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2021-04-15</AcquiredDt>
        <CostOrOtherBasisAmt>12685</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1839</PriorYearDepreciationAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
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        <AdjustedNetIncomeAmt>1085</AdjustedNetIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>COUCH</PropertyDesc>
        <AcquiredDt>2021-07-13</AcquiredDt>
        <CostOrOtherBasisAmt>1580</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>613</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
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        <AdjustedNetIncomeAmt>276</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EDUCATION VAN</PropertyDesc>
        <AcquiredDt>2021-03-10</AcquiredDt>
        <CostOrOtherBasisAmt>26000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>13520</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
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        <AdjustedNetIncomeAmt>4992</AdjustedNetIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>WORK TRUCK</PropertyDesc>
        <AcquiredDt>2021-05-22</AcquiredDt>
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        <PriorYearDepreciationAmt>34036</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
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        <AdjustedNetIncomeAmt>12567</AdjustedNetIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>TANK SYSTEM</PropertyDesc>
        <AcquiredDt>2022-03-11</AcquiredDt>
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        <PriorYearDepreciationAmt>10800</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
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        <AdjustedNetIncomeAmt>17279</AdjustedNetIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE FURNITURE</PropertyDesc>
        <AcquiredDt>2022-04-29</AcquiredDt>
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        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>AQUARIUM EQUIPMENT</PropertyDesc>
        <AcquiredDt>2023-09-08</AcquiredDt>
        <CostOrOtherBasisAmt>13943</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
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        <AdjustedNetIncomeAmt>1992</AdjustedNetIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>TESLA</PropertyDesc>
        <AcquiredDt>2023-03-21</AcquiredDt>
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        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>OLD HICKORY SHED</PropertyDesc>
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        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>STORAGE SHELVES</PropertyDesc>
        <AcquiredDt>2023-09-07</AcquiredDt>
        <CostOrOtherBasisAmt>6385</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
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        <AdjustedNetIncomeAmt>912</AdjustedNetIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>TRAILER</PropertyDesc>
        <AcquiredDt>2023-09-25</AcquiredDt>
        <CostOrOtherBasisAmt>5550</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>793</CurrentYearExpenseAmt>
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        <EOYFMVAmt>773907</EOYFMVAmt>
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        <Desc>EXPENSES</Desc>
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      <OtherExpensesScheduleGrp>
        <Desc>ADVERTISING</Desc>
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        <AdjustedNetIncomeAmt>117032</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>AQUARIUM SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>170283</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>170283</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>AUTO EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>5361</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>5361</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>8774</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>8774</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>CLEANING</Desc>
        <RevenueAndExpensesPerBooksAmt>6328</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>6328</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>CONTRACT SERVICES</Desc>
        <RevenueAndExpensesPerBooksAmt>3050</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>3050</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>EQUIPMENT RENTAL</Desc>
        <RevenueAndExpensesPerBooksAmt>1319</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>1319</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>FEED</Desc>
        <RevenueAndExpensesPerBooksAmt>72626</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>72626</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>FREIGHT</Desc>
        <RevenueAndExpensesPerBooksAmt>325</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>325</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>FUEL</Desc>
        <RevenueAndExpensesPerBooksAmt>2048</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>2048</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>26881</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>26881</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>MEALS</Desc>
        <RevenueAndExpensesPerBooksAmt>2515</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>2515</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>OFFICE SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>9312</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>9312</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>122</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>122</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>REFUND</Desc>
        <RevenueAndExpensesPerBooksAmt>179</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>179</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>158442</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>158442</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>SECURITY</Desc>
        <RevenueAndExpensesPerBooksAmt>216</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>216</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SHOP SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>9601</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>9601</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>TELEPHONE</Desc>
        <RevenueAndExpensesPerBooksAmt>2633</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>2633</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>THEFT LOSS</Desc>
        <RevenueAndExpensesPerBooksAmt>1724</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>1724</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>UTILITIES</Desc>
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        <AdjustedNetIncomeAmt>6272</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>VETERINARY</Desc>
        <RevenueAndExpensesPerBooksAmt>3911</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>3911</AdjustedNetIncomeAmt>
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        <AdjustedNetIncomeAmt>1118058</AdjustedNetIncomeAmt>
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      <OtherIncomeDetail>
        <Desc>REDEMPTION CREDIT</Desc>
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      <OtherLiabilitiesDetail>
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        <EOYBookValueAmt>692</EOYBookValueAmt>
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      <OtherLiabilitiesDetail>
        <Desc>SALES TAX PAYABLE</Desc>
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        <EOYBookValueAmt>606</EOYBookValueAmt>
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      <OtherLiabilitiesDetail>
        <Desc>NOTE PAYABLE</Desc>
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</Return>