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    <Preparer>
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      <Depreciation>
        <DescriptionOfProperty>HONDA ENGINE</DescriptionOfProperty>
        <DateAcquired>2004-12-31</DateAcquired>
        <CostOrOtherBasis>2200</CostOrOtherBasis>
        <PriorYearsDepreciation>2200</PriorYearsDepreciation>
        <ComputationMethod>M10</ComputationMethod>
      </Depreciation>
      <Depreciation>
        <DescriptionOfProperty>BOSTON WHALER</DescriptionOfProperty>
        <DateAcquired>2004-12-31</DateAcquired>
        <CostOrOtherBasis>2800</CostOrOtherBasis>
        <PriorYearsDepreciation>2800</PriorYearsDepreciation>
        <ComputationMethod>M10</ComputationMethod>
      </Depreciation>
      <Depreciation>
        <DescriptionOfProperty>FISH HOLDING PENS</DescriptionOfProperty>
        <DateAcquired>2004-12-31</DateAcquired>
        <CostOrOtherBasis>6934</CostOrOtherBasis>
        <PriorYearsDepreciation>6934</PriorYearsDepreciation>
        <ComputationMethod>M10</ComputationMethod>
      </Depreciation>
      <Depreciation>
        <DescriptionOfProperty>FISH HOLDING PENS</DescriptionOfProperty>
        <DateAcquired>2004-12-31</DateAcquired>
        <CostOrOtherBasis>1545</CostOrOtherBasis>
        <PriorYearsDepreciation>1545</PriorYearsDepreciation>
        <ComputationMethod>M10</ComputationMethod>
      </Depreciation>
      <Depreciation>
        <DescriptionOfProperty>EQUIPMENT</DescriptionOfProperty>
        <DateAcquired>2009-12-31</DateAcquired>
        <CostOrOtherBasis>457</CostOrOtherBasis>
        <PriorYearsDepreciation>457</PriorYearsDepreciation>
        <ComputationMethod>M5</ComputationMethod>
      </Depreciation>
      <Depreciation>
        <DescriptionOfProperty>EQUIPMENT</DescriptionOfProperty>
        <DateAcquired>2007-10-01</DateAcquired>
        <CostOrOtherBasis>14014</CostOrOtherBasis>
        <PriorYearsDepreciation>13025</PriorYearsDepreciation>
        <ComputationMethod>M10</ComputationMethod>
        <CurrentYearExpense>989</CurrentYearExpense>
      </Depreciation>
      <Depreciation>
        <DescriptionOfProperty>FISH HOLDING PENS</DescriptionOfProperty>
        <DateAcquired>2007-12-31</DateAcquired>
        <CostOrOtherBasis>14000</CostOrOtherBasis>
        <PriorYearsDepreciation>8408</PriorYearsDepreciation>
        <ComputationMethod>M10</ComputationMethod>
        <CurrentYearExpense>1119</CurrentYearExpense>
      </Depreciation>
      <Depreciation>
        <DescriptionOfProperty>FISH HOLDING PENS</DescriptionOfProperty>
        <DateAcquired>2008-06-30</DateAcquired>
        <CostOrOtherBasis>27256</CostOrOtherBasis>
        <PriorYearsDepreciation>14697</PriorYearsDepreciation>
        <ComputationMethod>M10</ComputationMethod>
        <CurrentYearExpense>2513</CurrentYearExpense>
      </Depreciation>
      <Depreciation>
        <DescriptionOfProperty>FLOTATION PONTOONS</DescriptionOfProperty>
        <DateAcquired>2009-06-30</DateAcquired>
        <CostOrOtherBasis>1505</CostOrOtherBasis>
        <PriorYearsDepreciation>639</PriorYearsDepreciation>
        <ComputationMethod>M10</ComputationMethod>
        <CurrentYearExpense>173</CurrentYearExpense>
      </Depreciation>
      <Depreciation>
        <DescriptionOfProperty>FLOTATION PONTOONS</DescriptionOfProperty>
        <DateAcquired>2010-06-30</DateAcquired>
        <CostOrOtherBasis>1434</CostOrOtherBasis>
        <PriorYearsDepreciation>401</PriorYearsDepreciation>
        <ComputationMethod>M10</ComputationMethod>
        <CurrentYearExpense>206</CurrentYearExpense>
      </Depreciation>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="LandEtcSch2" />
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpenses>
        <Description>REPAIRS</Description>
        <RevenueAndExpensesPerBooks>1638</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>1638</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SUPPLIES</Description>
        <RevenueAndExpensesPerBooks>4843</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>4843</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>INSURANCE</Description>
        <RevenueAndExpensesPerBooks>12658</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>12658</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>CONTRACT LABOR</Description>
        <RevenueAndExpensesPerBooks>29167</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>29167</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>AUTO</Description>
        <RevenueAndExpensesPerBooks>999</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>999</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>RENT</Description>
        <RevenueAndExpensesPerBooks>1185</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>1185</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MISCELLANEOUS</Description>
        <RevenueAndExpensesPerBooks>1801</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>1801</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PERMITS</Description>
        <RevenueAndExpensesPerBooks>552</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>552</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DIRECT CHARITABLE ACTIVITY</Description>
        <RevenueAndExpensesPerBooks>4400</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>4400</DisbursementsCharitablePrps>
      </OtherExpenses>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="OtherIncreasesSch">
      <OtherIncreases>
        <Description>PRIOR PERIOD ADJUSTMENT</Description>
        <Amount>2455</Amount>
      </OtherIncreases>
    </OtherIncreasesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <Taxes>
        <Category>EXCISE TAXES</Category>
        <Amount>10</Amount>
        <DisbursementsCharitablePrps>10</DisbursementsCharitablePrps>
      </Taxes>
      <Taxes>
        <Category>PAYROLL TAXES</Category>
        <Amount>2900</Amount>
        <DisbursementsCharitablePrps>2900</DisbursementsCharitablePrps>
      </Taxes>
    </TaxesSchedule>
  </ReturnData>
</Return>