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        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <GeneralExplanationAttachment documentId="GeneralExplanationAttachmen-01">
      <GeneralExplanationGrp>
        <FormAndLineReferenceDesc>Amended Return</FormAndLineReferenceDesc>
        <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>
      </GeneralExplanationGrp>
    </GeneralExplanationAttachment>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSchedul-01">
      <InvestmentsCorporateStockGrp>
        <StockNm>2000 SHARES APPLE COMPUTER, INC.</StockNm>
        <EOYBookValueAmt>696</EOYBookValueAmt>
        <EOYFMVAmt>355140</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>500 SHARES BANK OF AMERICA</StockNm>
        <EOYBookValueAmt>7032</EOYBookValueAmt>
        <EOYFMVAmt>22245</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>67 FIVE STAR SENIOR LIVING INC</StockNm>
        <EOYBookValueAmt>249</EOYBookValueAmt>
        <EOYFMVAmt>198</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1143 GABELLI UTIL</StockNm>
        <EOYBookValueAmt>6141</EOYBookValueAmt>
        <EOYFMVAmt>9418</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1100 GABELLI DIVID &amp; INCOME TR</StockNm>
        <EOYBookValueAmt>23012</EOYBookValueAmt>
        <EOYFMVAmt>29700</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>100 GABELLI GLOBAL SMALL</StockNm>
        <EOYBookValueAmt>1106</EOYBookValueAmt>
        <EOYFMVAmt>1590</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>11 RMR GROUP INC CL A</StockNm>
        <EOYBookValueAmt>131</EOYBookValueAmt>
        <EOYFMVAmt>381</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>2000 MANHATTAN BRIDGE CAP</StockNm>
        <EOYBookValueAmt>14195</EOYBookValueAmt>
        <EOYFMVAmt>11000</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>500 CHOICE HOTELS</StockNm>
        <EOYBookValueAmt>38706</EOYBookValueAmt>
        <EOYFMVAmt>77995</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1500 UGI CORP.</StockNm>
        <EOYBookValueAmt>67644</EOYBookValueAmt>
        <EOYFMVAmt>68865</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>2000 B RILEY FINANCIAL</StockNm>
        <EOYBookValueAmt>50000</EOYBookValueAmt>
        <EOYFMVAmt>51040</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>800 PRIORITY INCOME FUND</StockNm>
        <EOYBookValueAmt>20000</EOYBookValueAmt>
        <EOYFMVAmt>20048</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>500 BABCOCK &amp; WILCOX ENTERPRISES</StockNm>
        <EOYBookValueAmt>12500</EOYBookValueAmt>
        <EOYFMVAmt>12500</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 OXFORD SQUARE CAP CORP.</StockNm>
        <EOYBookValueAmt>25000</EOYBookValueAmt>
        <EOYFMVAmt>25040</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>50 UGI CORP NEW UNIT</StockNm>
        <EOYBookValueAmt>5000</EOYBookValueAmt>
        <EOYFMVAmt>5249</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 PRIORITY INC PFD</StockNm>
        <EOYBookValueAmt>25000</EOYBookValueAmt>
        <EOYFMVAmt>24890</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>500 MAINSTAY CBRE GBL</StockNm>
        <EOYBookValueAmt>10000</EOYBookValueAmt>
        <EOYFMVAmt>9650</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 RIVERNORTH FLEXIBLE</StockNm>
        <EOYBookValueAmt>20000</EOYBookValueAmt>
        <EOYFMVAmt>19860</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>750 HARROW HEALTH INC</StockNm>
        <EOYBookValueAmt>18750</EOYBookValueAmt>
        <EOYFMVAmt>20108</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 NUVEEN CORE PLUS</StockNm>
        <EOYBookValueAmt>20000</EOYBookValueAmt>
        <EOYFMVAmt>18300</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>600 EAGLE PT CR CO INC</StockNm>
        <EOYBookValueAmt>15000</EOYBookValueAmt>
        <EOYFMVAmt>15180</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 PRIORITY INCOME FD INC</StockNm>
        <EOYBookValueAmt>25000</EOYBookValueAmt>
        <EOYFMVAmt>25470</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 B RILEY FINANCIAL INC</StockNm>
        <EOYBookValueAmt>25000</EOYBookValueAmt>
        <EOYFMVAmt>25010</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>600 TEXTAINER GROUP HLDGS</StockNm>
        <EOYBookValueAmt>15000</EOYBookValueAmt>
        <EOYFMVAmt>15624</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 TELLURIAN INC</StockNm>
        <EOYBookValueAmt>25000</EOYBookValueAmt>
        <EOYFMVAmt>25020</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>400 NEW YORK MTG TR INC</StockNm>
        <EOYBookValueAmt>10000</EOYBookValueAmt>
        <EOYFMVAmt>9920</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>500 GUGGENHEIM ACTIVE ALLOC</StockNm>
        <EOYBookValueAmt>10000</EOYBookValueAmt>
        <EOYFMVAmt>9980</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherDecreasesSchedule documentId="OtherDecreasesSchedule-01">
      <OtherDecreasesDetail>
        <Desc>NET CAPITAL LOSS</Desc>
        <Amt>1361</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule-01">
      <OtherExpensesScheduleGrp>
        <Desc>DONATIONS</Desc>
        <DisbursementsCharitablePrpsAmt>27500</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2-01">
      <OtherIncomeDetail>
        <Desc>RETURN OF CAPITAL</Desc>
        <RevenueAndExpensesPerBooksAmt>226</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
  </ReturnData>
</Return>