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        <AcquiredDt>2019-04-08</AcquiredDt>
        <CostOrOtherBasisAmt>1300</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>674</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>186</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>186</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>AB INFLATABLE</PropertyDesc>
        <AcquiredDt>2019-10-11</AcquiredDt>
        <CostOrOtherBasisAmt>8800</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3931</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1257</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>1257</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>UNDERWATER DRONE</PropertyDesc>
        <AcquiredDt>2019-10-15</AcquiredDt>
        <CostOrOtherBasisAmt>1215</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>544</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>174</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>174</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1979 BOAT PEARSON 323</PropertyDesc>
        <AcquiredDt>2021-02-24</AcquiredDt>
        <CostOrOtherBasisAmt>4700</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>705</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000010.000000000000</LifeRt>
        <CurrentYearExpenseAmt>470</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>470</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>AUTEL EVO2 PRO DRONE</PropertyDesc>
        <AcquiredDt>2022-01-25</AcquiredDt>
        <CostOrOtherBasisAmt>1738</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>124</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>248</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>248</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CONTROLLER FOR AUTEL DRONE</PropertyDesc>
        <AcquiredDt>2022-04-15</AcquiredDt>
        <CostOrOtherBasisAmt>1199</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>86</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>171</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>171</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GENERATOR</PropertyDesc>
        <AcquiredDt>2022-06-27</AcquiredDt>
        <CostOrOtherBasisAmt>1059</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>76</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>151</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>151</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DISENTANGLEMENT POLES</PropertyDesc>
        <AcquiredDt>2022-08-11</AcquiredDt>
        <CostOrOtherBasisAmt>1391</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>99</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>199</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>199</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DIVING EQUIPMENT</PropertyDesc>
        <AcquiredDt>2022-08-24</AcquiredDt>
        <CostOrOtherBasisAmt>724</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>52</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>103</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>103</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DIVE GEAR</PropertyDesc>
        <AcquiredDt>2022-08-29</AcquiredDt>
        <CostOrOtherBasisAmt>1024</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>73</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>146</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>146</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>UNDERWATER CAMERA</PropertyDesc>
        <AcquiredDt>2022-09-01</AcquiredDt>
        <CostOrOtherBasisAmt>3535</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>252</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>505</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>505</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAPTOP</PropertyDesc>
        <AcquiredDt>2022-09-06</AcquiredDt>
        <CostOrOtherBasisAmt>567</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>57</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000005.000000000000</LifeRt>
        <CurrentYearExpenseAmt>113</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>113</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SATELLITE DISH AND EQUIPMENT</PropertyDesc>
        <AcquiredDt>2022-09-19</AcquiredDt>
        <CostOrOtherBasisAmt>595</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>42</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>85</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>85</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DODGE RAM 2500</PropertyDesc>
        <AcquiredDt>2022-06-21</AcquiredDt>
        <CostOrOtherBasisAmt>70060</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>7006</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000005.000000000000</LifeRt>
        <CurrentYearExpenseAmt>14012</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>14012</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRUCK TOPPER RAM 2500</PropertyDesc>
        <AcquiredDt>2022-06-29</AcquiredDt>
        <CostOrOtherBasisAmt>5958</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>425</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>851</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>851</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HITCHS RAM 2500</PropertyDesc>
        <AcquiredDt>2022-07-20</AcquiredDt>
        <CostOrOtherBasisAmt>2011</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>144</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>287</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>287</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2004 DODGE DAKOTA</PropertyDesc>
        <AcquiredDt>2022-09-23</AcquiredDt>
        <CostOrOtherBasisAmt>4438</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>444</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000005.000000000000</LifeRt>
        <CurrentYearExpenseAmt>888</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>888</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BRUNSWICK 7.5M VALIANT VESSEL</PropertyDesc>
        <AcquiredDt>2022-09-28</AcquiredDt>
        <CostOrOtherBasisAmt>50721</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2536</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000010.000000000000</LifeRt>
        <CurrentYearExpenseAmt>5072</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>5072</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRANSMISSION SCHOCKS DAKOTA</PropertyDesc>
        <AcquiredDt>2022-10-11</AcquiredDt>
        <CostOrOtherBasisAmt>4030</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>403</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000005.000000000000</LifeRt>
        <CurrentYearExpenseAmt>806</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>806</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TINTING DODGE DAKOTA</PropertyDesc>
        <AcquiredDt>2022-11-25</AcquiredDt>
        <CostOrOtherBasisAmt>438</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>44</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000005.000000000000</LifeRt>
        <CurrentYearExpenseAmt>88</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>88</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RUGGED TABLET</PropertyDesc>
        <AcquiredDt>2023-01-24</AcquiredDt>
        <CostOrOtherBasisAmt>669</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000005.000000000000</LifeRt>
        <CurrentYearExpenseAmt>67</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>67</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FLATBED TRAILER</PropertyDesc>
        <AcquiredDt>2023-01-24</AcquiredDt>
        <CostOrOtherBasisAmt>2830</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000005.000000000000</LifeRt>
        <CurrentYearExpenseAmt>283</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>283</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WATER TEST EQUIPMENT</PropertyDesc>
        <AcquiredDt>2023-05-15</AcquiredDt>
        <CostOrOtherBasisAmt>1512</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>108</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>108</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DRONE FOR ANIMALS TAGS</PropertyDesc>
        <AcquiredDt>2023-05-26</AcquiredDt>
        <CostOrOtherBasisAmt>50330</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>3594</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>3594</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DIVE EQUIPMENT A</PropertyDesc>
        <AcquiredDt>2023-08-15</AcquiredDt>
        <CostOrOtherBasisAmt>867</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>62</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>62</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ANIMAL RESCUE EQUIPMENT</PropertyDesc>
        <AcquiredDt>2023-08-15</AcquiredDt>
        <CostOrOtherBasisAmt>7000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>500</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>500</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DIVE EQUIPMENT B</PropertyDesc>
        <AcquiredDt>2023-12-17</AcquiredDt>
        <CostOrOtherBasisAmt>4052</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL/GDS</ComputationMethodTxt>
        <LifeRt>0000000007.000000000000</LifeRt>
        <CurrentYearExpenseAmt>289</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>289</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <GeneralExplanationAttachment documentId="990PF:128" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <GeneralExplanationGrp>
        <FormAndLineReferenceDesc>Election to Use MACRS Straight Line Method - All Property Pursuant to IRC Section 168b3D, the Taxpay</FormAndLineReferenceDesc>
        <MediumExplanationTxt>Election to Use MACRS Straight Line Method All Property Pursuant to IRC Section 168b)3)D) the Taxpayer elects to use the straight line method of depreciation in computing the deduction for all property placed in service during the current tax year.</MediumExplanationTxt>
      </GeneralExplanationGrp>
    </GeneralExplanationAttachment>
    <LandEtcSchedule2 documentId="990PF:132" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <LandEtcGrp>
        <CategoryOrItemTxt>DRONE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1300</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>186</AccumulatedDepreciationAmt>
        <BookValueAmt>440</BookValueAmt>
        <EOYFMVAmt>440</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>AB INFLATABLE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1257</AccumulatedDepreciationAmt>
        <BookValueAmt>3612</BookValueAmt>
        <EOYFMVAmt>3612</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>UNDERWATER DRONE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1215</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>174</AccumulatedDepreciationAmt>
        <BookValueAmt>497</BookValueAmt>
        <EOYFMVAmt>497</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>AUTEL EVO2 PRO DRONE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1738</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>248</AccumulatedDepreciationAmt>
        <BookValueAmt>1366</BookValueAmt>
        <EOYFMVAmt>1366</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CONTROLLER FOR AUTEL DRONE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1199</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>171</AccumulatedDepreciationAmt>
        <BookValueAmt>942</BookValueAmt>
        <EOYFMVAmt>942</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>GENERATOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1059</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>151</AccumulatedDepreciationAmt>
        <BookValueAmt>832</BookValueAmt>
        <EOYFMVAmt>832</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DISENTANGLEMENT POLES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1391</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>199</AccumulatedDepreciationAmt>
        <BookValueAmt>1093</BookValueAmt>
        <EOYFMVAmt>1093</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DIVING EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>724</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>103</AccumulatedDepreciationAmt>
        <BookValueAmt>569</BookValueAmt>
        <EOYFMVAmt>569</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DIVE GEAR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1024</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>146</AccumulatedDepreciationAmt>
        <BookValueAmt>805</BookValueAmt>
        <EOYFMVAmt>805</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>UNDERWATER CAMERA</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3535</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>505</AccumulatedDepreciationAmt>
        <BookValueAmt>2778</BookValueAmt>
        <EOYFMVAmt>2778</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAPTOP</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>567</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>113</AccumulatedDepreciationAmt>
        <BookValueAmt>397</BookValueAmt>
        <EOYFMVAmt>397</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SATELLITE DISH AND EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>595</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>85</AccumulatedDepreciationAmt>
        <BookValueAmt>468</BookValueAmt>
        <EOYFMVAmt>468</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TRUCK TOPPER RAM 2500</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5958</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>851</AccumulatedDepreciationAmt>
        <BookValueAmt>4682</BookValueAmt>
        <EOYFMVAmt>4682</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HITCHS RAM 2500</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2011</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>287</AccumulatedDepreciationAmt>
        <BookValueAmt>1580</BookValueAmt>
        <EOYFMVAmt>1580</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TRANSMISSION SCHOCKS DAKOTA</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4030</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>806</AccumulatedDepreciationAmt>
        <BookValueAmt>2821</BookValueAmt>
        <EOYFMVAmt>2821</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TINTING DODGE DAKOTA</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>438</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>88</AccumulatedDepreciationAmt>
        <BookValueAmt>306</BookValueAmt>
        <EOYFMVAmt>306</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>RUGGED TABLET</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>669</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>67</AccumulatedDepreciationAmt>
        <BookValueAmt>602</BookValueAmt>
        <EOYFMVAmt>602</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FLATBED TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2830</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>283</AccumulatedDepreciationAmt>
        <BookValueAmt>2547</BookValueAmt>
        <EOYFMVAmt>2547</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WATER TEST EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1512</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>108</AccumulatedDepreciationAmt>
        <BookValueAmt>1404</BookValueAmt>
        <EOYFMVAmt>1404</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DRONE FOR ANIMALS TAGS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>50330</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3594</AccumulatedDepreciationAmt>
        <BookValueAmt>46736</BookValueAmt>
        <EOYFMVAmt>46736</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DIVE EQUIPMENT A</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>867</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>62</AccumulatedDepreciationAmt>
        <BookValueAmt>805</BookValueAmt>
        <EOYFMVAmt>805</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ANIMAL RESCUE EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>7000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>500</AccumulatedDepreciationAmt>
        <BookValueAmt>6500</BookValueAmt>
        <EOYFMVAmt>6500</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DIVE EQUIPMENT B</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4052</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>289</AccumulatedDepreciationAmt>
        <BookValueAmt>3763</BookValueAmt>
        <EOYFMVAmt>3763</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherAssetsSchedule documentId="990PF:117" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <OtherAssetsScheduleGrp>
        <Desc>1979 BOAT PEARSON 323</Desc>
        <BOYBookValueAmt>3995</BOYBookValueAmt>
        <EOYBookValueAmt>3525</EOYBookValueAmt>
        <EOYFMVAmt>3525</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>DODGE RAM 2500</Desc>
        <BOYBookValueAmt>63054</BOYBookValueAmt>
        <EOYBookValueAmt>49042</EOYBookValueAmt>
        <EOYFMVAmt>49042</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>2004 DODGE DAKOTA</Desc>
        <BOYBookValueAmt>3994</BOYBookValueAmt>
        <EOYBookValueAmt>3106</EOYBookValueAmt>
        <EOYFMVAmt>3106</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>BRUNSWICK 7.5M VALIANT VESSEL</Desc>
        <BOYBookValueAmt>48185</BOYBookValueAmt>
        <EOYBookValueAmt>43113</EOYBookValueAmt>
        <EOYFMVAmt>43113</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="990PF:134" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <OtherDecreasesDetail>
        <Desc>Equalization adjusted entry</Desc>
        <Amt>33681</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="990PF:115" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <OtherExpensesScheduleGrp>
        <Desc>ADVERTISING</Desc>
        <RevenueAndExpensesPerBooksAmt>20100</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>20100</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>6912</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>6912</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EDUCATION</Desc>
        <RevenueAndExpensesPerBooksAmt>95</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>95</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DUES AND SUBSCRIPTIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>2253</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>2253</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>12396</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>12396</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MEALS</Desc>
        <RevenueAndExpensesPerBooksAmt>780</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>780</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE</Desc>
        <RevenueAndExpensesPerBooksAmt>5402</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>5402</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PARKING AND TOLLS</Desc>
        <RevenueAndExpensesPerBooksAmt>709</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>709</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS MAINTENACE</Desc>
        <RevenueAndExpensesPerBooksAmt>6785</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>6785</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SHIPPING</Desc>
        <RevenueAndExpensesPerBooksAmt>11363</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>11363</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUBCONTRACTORS</Desc>
        <RevenueAndExpensesPerBooksAmt>1376277</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>1376277</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES AND MATERIALS</Desc>
        <RevenueAndExpensesPerBooksAmt>487115</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>487115</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>VEHICLE</Desc>
        <RevenueAndExpensesPerBooksAmt>8455</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>8455</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="990PF:110" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <OtherIncomeDetail>
        <Desc>BOEM CONTRACTING</Desc>
        <RevenueAndExpensesPerBooksAmt>2463124</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>2463124</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>CONTRACT INCOME</Desc>
        <RevenueAndExpensesPerBooksAmt>45630</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>45630</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>REWARDS CREDIT CARD</Desc>
        <RevenueAndExpensesPerBooksAmt>89</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>89</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="990PF:120" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <OtherLiabilitiesDetail>
        <Desc>PAYROLL LIABILITIES</Desc>
        <BOYBookValueAmt>17052</BOYBookValueAmt>
        <EOYBookValueAmt>25001</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>CREDIT CARDS</Desc>
        <EOYBookValueAmt>933</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="990PF:113" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>PAYROLL PROCESSING FEES</CategoryTxt>
        <Amt>1437</Amt>
        <AdjustedNetIncomeAmt>1437</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="990PF:114" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <TaxesDetail>
        <CategoryTxt>LICENSES</CategoryTxt>
        <Amt>591</Amt>
        <AdjustedNetIncomeAmt>591</AdjustedNetIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>PERMITS</CategoryTxt>
        <Amt>7464</Amt>
        <AdjustedNetIncomeAmt>7464</AdjustedNetIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>STATE FRANCHISE TAX</CategoryTxt>
        <Amt>61</Amt>
        <AdjustedNetIncomeAmt>61</AdjustedNetIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>VEHICLE REGISTRATION</CategoryTxt>
        <Amt>85</Amt>
        <AdjustedNetIncomeAmt>85</AdjustedNetIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>