EXHIBIT 12.1

Calculation of Earnings to Fixed Charges



|                                                             |  |                         |   |  |                         |   |  |                                |   |  |        |   |  |        |   |  |       |   |  |       |  
|------------------------------------------------------------ |  | ----------------------- | - |  | ----------------------- | - |  | ------------------------------ | - |  | ------ | - |  | ------ | - |  | ----- | - |  | ----- | -
|                                                             |  | Year ended December 31, |   |  | Year endedSeptember 30, |   |  | Three months endedDecember 31, |  
|                                                             |  | 2005                    |   |  | 2004                    |   |  | 2003                           |   |  | 2002   |   |  | 2001   |   |  | 2001  |   |  | 2000  |  
|Interest expensed                                            |  | 3,255                   |   |  | 3,152                   |   |  | 2,565                          |   |  | 2,138  |   |  | 5,064  |   |  | 681   |   |  | 1,590 |  
|Capitalized securitization cost                              |  |                        |   |  |                        |   |  | 625                            |   |  | 200    |   |  | 600    |   |  |      |   |  | 600   |  
|Capitalized convertible debt costs                           |  | 1,383                   |   |  | 1,878                   |   |  | 2,476                          |   |  |       |   |  |       |   |  |      |   |  |      |  
|Capitalized line of credit costs                             |  | 61                      |   |  | 387                     |   |  |                                |   |  |        |   |  |        |   |  |       |   |  |       |  
|Preferred dividends adjusted to pre-tax at current tax rates |  |                        |   |  |                        |   |  | 25                             |   |  | 1,295  |   |  | 2,005  |   |  | 495   |   |  | 502   |  
|                                                             |  |                         |   |  |                         |   |  |                                |   |  |        |   |  |        |   |  |       |   |  |       |  
|Fixed charges                                                |  | 4,699                   |   |  | 5,417                   |   |  | 5,691                          |   |  | 3,633  |   |  | 7,669  |   |  | 1,176 |   |  | 2,692 |  
|                                                             |  |                         |   |  |                         |   |  |                                |   |  |        |   |  |        |   |  |       |   |  |       |  
|Pretax income                                                |  | 120                     |   |  | 22,248                  |   |  | 26,180                         |   |  | 17,907 |   |  | 1,419  |   |  | 1,156 |   |  | (893  | )
|Add: Fixed charges                                           |  | 4,699                   |   |  | 5,417                   |   |  | 5,691                          |   |  | 3,633  |   |  | 7,669  |   |  | 1,176 |   |  | 2,692 |  
|Less: Preferred dividends adjusted to current tax rate       |  |                        |   |  |                        |   |  | (25                            | ) |  | (1,295 | ) |  | (2,005 | ) |  | (495  | ) |  | (502  | )
|                                                             |  |                         |   |  |                         |   |  |                                |   |  |        |   |  |        |   |  |       |   |  |       |  
|Adjusted earnings                                            |  | 4,819                   |   |  | 27,665                  |   |  | 31,846                         |   |  | 20,245 |   |  | 7,083  |   |  | 1,837 |   |  | 1,297 |  
|                                                             |  |                         |   |  |                         |   |  |                                |   |  |        |   |  |        |   |  |       |   |  |       |  
|Earnings to fixed charges ratio                              |  | 103                     | % |  | 511                     | % |  | 560                            | % |  | 557    | % |  | 92     | % |  | 156   | % |  | 48    | %
|                                                             |  |                         |   |  |                         |   |  |                                |   |  |        |   |  |        |   |  |       |   |  |       |