| Description | Beginning of Year - Book Value | End of Year - Book Value | End of Year - Fair Market Value |
|---|---|---|---|
| Redemption receivable | 1,046,856 | 4,900,000 | 4,900,000 |
| Accrued interest and dividends receivable | 157,967 | 133,912 | 133,912 |
| Security deposit | 11,709 | 11,709 | 11,709 |
| Prepaid excise tax | 71,334 | 12,500 | 12,500 |