Form 1120-POL (1980)

Page 5

(FRB) servicing the geographic area where
the organization is located. Records of de-
posits will be sent to IRS for crediting to
the organization’s account. See the in-
structions on the back of Form 503 for
more information and exceptions.

In Schedule K, list all deposits on FTD
Form 503 that relate to the tax year for
which this return is filed and which were
made before or at the same time this form
was filed.

You may apply for these FTD Forms 503
from the Internal Revenue Service Center
where the organization files its return. If
you do not have these forms when a depos-
it is due, mail your payment to the In-
ternal Revenue Service Center where the
organization files its return. When apply-
ing for FTD Form 503 (and also when mak-
ing a deposit without FTD Form 503), in-
clude the organization's name, identifica-
tion number, address, and the tax year to
which the deposits relate.

J. Change in Accounting Period.—Be-
fore you can change an accounting period,
you must get the Commissioner's approval
(section 1.442-1 of the regulations) by
filing Form 1128, Application for Change
in Accounting Period. Also see Publication
538, Accounting Periods and Methods.

K. Accounting Methods.—Taxable in-
come must be computed using the method
of accounting regularly used in keeping
the organization’s books and records. In
all cases, the method adopted must clearly
reflect taxable income. (See section 446.)

Unless the law specifically permits
otherwise, the organization may change
the method of accounting used to report
taxable income in earlier years (for income
as a whole or for any material item) only by
first getting consent on Form 3115, Appli-
cation for Change in Accounting Method.
Also see Publication 538, Accounting Pe-
riods and Methods.

L. Rounding Off.—You may show
money items as whole-dollar amounts by
dropping amounts under 50 cents and in-
creasing amounts from 50 to 99 cents to
the next higher dollar.

M. Attachments.—If you need more
space on forms or schedules, attach sepa-
rate sheets to the back of Form 1120-POL.
Attach schedules in alphabetical order and
forms in numerical order. Be sure to put
the taxpayer's name and employer identi-
fication number (EIN) on each sheet.

N. Signature—The return must be
signed and dated by the president, vice
president, treasurer, assistant treasurer,
chief accounting officer, or any other offi-
cer (such as tax officer) authorized to sign.
A receiver, trustee, or assignee must sign
and date any return required to be filed
on behalf of an organization.

If your organization officer filled in Form
1120-POL, the Paid Preparer’s space un-
der “Signature of officer’ should remain

blank. If someone prepares Form 1120-
POL and does not charge the organization,
that person should not sign the return.
Certain others who prepare Form 1120—
POL should not sign. For example, a regu-
lar, full-time employee of the organization
such as clerk, secretary, etc. does not
have to sign. (This list is not all inclusive.)

Generally, anyone who is paid to pre-
pare Form 1120—POL must sign the re-
turn and fill in the other blanks in the Paid
Preparer’s Use Only area of the return.

If the preparer is self-employed (that is,
is not employed by any person or business
entity to prepare the return), he or she
should check the ‘‘self-employed”’ box.

If you have questions about whether a
preparer is required to sign Form 1120—
POL, please contact an IRS office.

The preparer required to sign the return
MUST complete the required preparer in-
formation and:

© Sign it, by hand, in the space pro-
vided for the preparer’s signature. (Sig-
nature stamps or labels are not accept-
able.)

© Give a copy of Form 1120-POL to
the taxpayer in addition to the copy filed
with IRS.

Tax return preparers should be famil-
iar with their responsibilities. Publica-
tion 1045, Information and Order Blanks
for Preparers of Federal Income Tax Re-
turns, lists some of the preparers’ other
responsibilities and penalties for which
they may be liable. The publication also
contains the regulation citations which
govern their work.

O. Employer Identification Number.—
All political organizations (including sepa-
rate segregated funds described in section
527(f)(3) and newsletter funds) must use
an employer identification number (EIN).

An organization that does not have an
EIN should apply for one on Form SS—4,
Application for Employer Identification
Number. You can get this form at any IRS
or Social Security Administration office.
Send Form SS—4 to the same Internal Rev-
enue Service Center to which you send
Form 1120-POL. If you have not received
the EIN by the filing time for Form 1120—
POL write ‘‘Applied for” in the space for
the EIN.

P. Penalties.—

Avoid penalties and interest by correct-
ly filing and paying the tax when due. The
organization may have to pay the following
penalties unless it can show that failure to
file or to pay was due to reasonable cause
and not willful neglect. (These penalties
are in addition to the interest charge on
unpaid tax at a rate under section 6621.)

© A political organization that fails to
file its tax return when due (including any
extensions of time for filing) may be sub-
ject to a penalty of 5% a month, up toa
maximum of 25%, for each month the re-
turn is not filed. (The penalty is imposed

on the net amount due.)

© A political organization that fails to
pay the tax when due may be subject to a
penalty of 14% a month or fraction of a
month, up to a maximum of 25%, for each
month the tax is not paid. (The penalty is
imposed on the net amount due.)

Q. Possessions Tax Credit.—See Form
5712 for rules on how to elect to claim the
possessions tax credit (section 936). Com-
pute the credit on Form 5735, and include
the amount of the credit in the total for
Schedule A (Form 1120-POL), line 5.
Write in the margin, next to the entry on
line 5, the amount of the credit and iden-
tify it as a section 936 credit.

R. Estimated Tax, Minimum Tax, Invest-
ment Credit and Jobs Credit.—Estimated
tax, minimum tax, investment credit, and
jobs credit do not apply to political orga-
nizations defined in section 527,

S. Financial Statements.—Section 501
(c) organizations do not have to complete
Schedules L and M.

T. Foreign Financial Accounts and For-
eign Trusts.—

Question 1: Check the Yes box if either
1 or 2 below applies to you.

1, At any time during the year you
had an interest in or signature or other
authority over a bank account, securities
account, or other financial account in a
foreign country. Exception: Check No if
any of the following apply to you:

@ The combined value of the accounts
was $1,000 or less during the whole
year,

@ The accounts were with a U.S. mili-
tary banking facility operated by a
U.S. financial institution.

2. You own more than 50% of the
stock in any corporation that owns one or
more foreign bank accounts.

Get Form 90—22.1 to see if you are con-
sidered to have an interest in or signature
or other authority over a bank account, se-
curities account, or other financial account
in a foreign country.

If you checked Yes for Question 1, file
Form 90-22.1 by June 30, 1981, with the
Department of the Treasury at the address
shown on the form. Form 90-22.1 is not a
tax return, so do not file it with the IRS.
But be sure to file your Form 1120-POL
with the IRS.

You can get Form 90-22.1 from many
IRS offices.

Question 2: Check the Yes box if you
were a grantor of, or a transferor to, a for-
eign trust that existed during the tax year.

Instructions for Schedule D

Purpose

Schedule D should be used by organiza-
tions to report sales or exchanges of capi-
tal assets. Sales or exchanges of property

313~138-1 (Continued on page 6)


Form 1120-POL (1980)

Page 4

General Instructions
(References are to the Internal Revenue Code.)

Note for Small Political Organizations: In general,
a political organization whose only income is derived
from its investments (such as dividends, interest, or
rents) need only do as follows to complete this return:
(1) report income and expenses on lines 1 through
16, as they apply; (2) claim the specific deduction of
$100 on line 18; (3) figure the tax due on lines 20 to
22; (4) answer the foreign accounts and trusts ques-
tions at the bottom of page one; (5) complete the
financial statements on Schedules L and M; (6) See
General Instruction | for the method of tax payment;
and (7) complete the signature portion of the return.

However, please glance through the remaining in-
structions to see if any of them apply to you.

A. Who Must File Form 1120-POL.—.

1. A political organization, that is, a
party, committee, association, fund (in-
cluding a separate segregated fund (de-
scribed in section 527(f)(3)) set up by a
section 501(c) organization), or other or-
ganization, organized and operated pri-
marily for the purpose of accepting contri-
butions or making expenditures, or both, to
influence the selection, nomination, elec-
tion or appointment of any individual to any
public office or office in a political organi-
zation, or the election of Presidential or
Vice-Presidential electors, must file Form
1120-POL if such organization has any
taxable income (defined in C below).

2. A newsletter fund (as described in
section 527(g)) must file Form 1120-POL
if it has political organization taxable in-
come. Taxable income is the same as
described in C below with these modifica-
tions:

(a) the $100 specific deduction is not

allowed and

(b) the exempt function shall be only

the preparation and circulation of
the newsletter.

For further information, see section
527(g).

3. (a) Under section 527(f), certain or-
ganizations described in section 501(c)
and exempt from tax under section 501(a),
must file Form 1120-POL if they:

(i) expend any amount during the
tax year directly (or through
another organization) for an exempt
function (defined in E below) and

(ii) have taxable income.

(b) For purposes of a section 501(c) or-
ganization, taxable income shall be an
amount equal to the lesser of:

(i) the aggregate amount expended
during the tax year for an exempt
function (defined in E below) or

(ii) the net investment income of such
organization for the tax year. Net
investment income, for this pur-
pose, means the gross amount of
interest, dividends, rents, royalties,
plus the excess (if any) of gains
from the sale or exchange of assets
over the losses from the sale or ex-

change of assets, over the deduc-
tions directly connected with the
production of this income.

Both of the above amounts are computed
by taking into account the modifications
described in C.2. below.

Section 501(c) organizations are to ex-
clude those items taken into account for
purposes of the tax imposed by section
511.

(c) If a section 501(c) organization sets
up a separate segregated fund (section 527
(f)(3)), the taxable income of such fund
will be determined in accordance with in-
struction C.

For further information, see section
527(f).

B. Tax Imposed.—The tax imposed
shall be computed by multiplying the polit-
ical organization taxable income by 46%.

C. Taxable Income.—

Note: Generally, campaign contribu-
tions are not includible in income; expendi-
tures for campaign purposes are not de-
ductible. (See instruction D below.)

Taxable income is the excess of:

1. gross income for the tax year
(excluding any exempt function income
which is defined below) over

2. the deductions allowed which are di-
rectly connected with the production of
gross income (excluding exempt function
income) computed with the following modi-
fications—

(a) a specific deduction of $100 is
allowed,

(b) a net operating loss deduction (sec-
tion 172) is not allowed, and

(c) a deduction under part VIII of sub-
chapter B (relating to special de-
ductions for corporations) is not
allowed.

D. Exempt Function Income.—Exempt
function income is any amount received as:

1. contributions of money or other
property,

2. membership dues, fees, or assess-
ments from members of the political
organization,

3. proceeds from a political fund-rais-
ing or entertainment event, or proceeds
from the sale of political campaign ma-
terials, which are not received in the ordi-
nary course of any trade or business, or

4. proceeds from the conducting of any
bingo game as defined in section 513(f)(2),
to the extent such amount is segregated
for use only for the exempt function of the
political organization.

Note: Income received in the course of
an ordinary trade or business is to be in-
cluded in line 7, ‘‘other income," page 1.

E. Exempt Function.—For purposes of
section 527, the term ‘exempt function’’

means the function of influencing or at-
tempting to influence the selection, nomi-
nation, election, or appointment of any
individual to any Federal, State, or local
public office or office in a political organi-
zation, or the election of Presidential or
Vice-Presidential electors, whether or not
such individual or electors are selected,
nominated, elected or appointed.

F. Where to File.—

if the political organiza-

tion’s main office is lo- Use this address
cated in

Vv Vv

New Jersey, New York City and Internal Revenue Service

counties of Nassau, Rockland, | Center

Suffolk, and Westchester Holtsville, NY 00501
Internal Revenue Service

New York (ail other counties),
Center
‘Andover, MA 05501

Connecticut, Maine, Massa-
chusetts, New Hampshire,
Rhode stand, Vermont

Alabama, Florida, Georgia,
Mississippi, South Carolina

Internal Revenue Service
Center

Atlanta, GA 31101

Internal Revenue Service
Center

Cincinnati, OH 45999

Internal Revenue Service
Center

Austin, TX 73301

Internal Revenue Service
Center

Ogden, UT 84201

Michigan, Ohio

‘Arkansas, Kansas, Louisiana,
New Mexico, Oklahoma, Texas

Alaska, Arizona, Colorado,
Idaho,’ Minnesota, Montana,
Nebraska, Nevada, North
Dakota, Oregon, South Dakota,
Utah, Washington, Wyoming

Minois, towa, Missouri,
Wisconsin

Internal Revenue Service
enter,

Kansas City, MO 64999

Internal Revenue Service
Center

Fresno, CA 93888

Internal Revenue Service
center

Memphis, TN 37501

Internal Revenue Service
enter

Philadelphia, PA 19255

California, Hawaii

Indiana, Kentucky, North
Carolina, Tennessee, Virginia,
West Virginia

Delaware, District of
Columbia, Maryland,
Pennsylvania

G. When to File—In general, an or-
ganization must file Form 1120—POL by
the 15th day of the 3d month after the end
of the tax year.

File Form 7004 to request an automatic
3-month extension of time to file Form
1120-POL.

File Form 7005 to request an additional
extension after obtaining an automatic 3-
month extension by filing Form 7004.

H. Period covered.—File the 1980 re-
turn for calendar year 1980 and fiscal
years that begin in 1980 and end in 1981.
For a fiscal year, fill in the tax year space
at the top of the form.

I, Depositary Method of Tax Payment.—
The organization must pay the tax due
(line 22) either 1. in full when the return
is filed or 2. in two equal installments.
The installments are due by the 15th day
of the 3d month and the 15th day of the
6th month after the end of the tax year.

Deposit organization income tax pay-
ments with a preinscribed Federal Tax De-
posit (FTD) Form 503. Make these tax de-
posits with either a financial institution
qualified as a depositary for Federal taxes
or the Federal Reserve Bank or Branch

313-138-1 (Continued on page 5)


Form 1120-POL (1980)

Page 6

other than capital assets, including prop-
erty used in a trade or business, involun-
tary conversions (other than casualties or
thefts), and gain from the disposition of
interest in oil, gas, or geothermal property,
should be reported on Form 4797, Sup-
plemental Schedule of Gains and Losses.
See the instructions for Form 4797 for
more information.

If property is involuntarily converted be-
cause of a casualty or theft, use Form
4684, Casualties and Thefts.

Parts I and Il

Generally, you should report the sales
and exchanges even though there is no
gain or loss. No loss is allowed for a wash
sale of stock or securities or from a trans-
action between related persons. (Sections
1091 and 267.)

In Part I report the sale or exchange of
capital assets held one year or less. In Part
Il report the sale or exchange of capital
assets held more than one year.

What are Capital Assets

Each item of property held by an orga-
nization (whether or not connected with
its trade or business) is a capital asset ex-
cept:

1. Assets that can be inventoried or
property held mainly for sale to customers.

2. Depreciable or real property used in
the trade or business.

3. Certain copyrights, literary, musical,
or artistic compositions, letters or memo-
randums, or similar property.

4. Accounts or notes receivable ac-
quired in the ordinary course of trade or
business for services rendered or from the
sale of property described in 1. above.

5. Certain short-term Federal, State,
and municipal obligations.

6. A U.S. Government publication (in-
cluding the Congressional Record), re-
ceived from the Government or any of its

agencies in a manner other than by buying
it at the price offered for public sale, which
is held by a taxpayer who received the pub-
lication or by a second taxpayer in whose
hands the basis of the publication is de-
termined, for purposes of determining gain
from a sale or exchange, by referring to its
basis in the hands of the first taxpayer.

Special Rules for the Treatment of
Certain Gains and Losses

e@ Gain from installment sales.—lf you
sold property on the installment basis at
a gain, get Publication 537, Installment
and Deferred-Payment Sales. In addition,
attach a computation titled “Installment
Sale Computation.”

© Gain or loss on an option to buy or sell
property.—See section 1234 for the rules
that apply to a purchaser or grantor of an
option.

© Gain or loss from a short sale of prop-
erty.—Report the gain or loss to the ex-
tent that the property used to close the
short sale is considered a capital asset in
the hands of the taxpayer.

© Gains and losses on futures transac-
tions.—Report the gain or loss on futures
transactions (but not options on futures
transactions) in any commodity subject to
the rules of a board of trade or commodity
exchange. These are subject to long-term
treatment under the more than 6-month
holding period rules. (Section 1222)

© Loss from securities that are capital as-
sets that become worthless during the
year.—Treat the loss as a capital loss as
of the last day of the tax year.

How to Determine the Cost or Other
Basis of the Property

In determining gain or loss, the basis of
property will generally be its cost (section
1012). The exceptions to the general rule
are provided in sections contained in sub-

‘x US. GOVERNMENT PRINTING OFFICE : 190—O-313-138

chapters C, K, O, and P of the Code. For
example, if the organization acquired the
property by dividend, liquidation of a cor-
poration, transfer from a shareholder, re-
organization, contribution or gift, bequest,
bankruptcy, tax-free exchange, involun-
tary conversion, or wash sale of stock, see
sections 301, 334, 362 (or 358), 1015,
1014 (and 1023), 372 (or 374 or 1024),
1031, 1033, and 1091, respectively. At-
tach an explanation if you use a basis
other than actual cash cost of the prop-
erty.

If the political organization receives
appreciated property after May 7, 1974,
then the basis of this property will be the
same as it would be in the hands of the
transferor, increased by the amount of
gain recognized by the transferor.

Capital Losses

The amount of capital losses may not be
more than capital gains. In general, a net
capital loss may be carried back 3 years
and forward 5 years as a short-term capi-
tal loss (section 1212). Carry back a cap-
ital loss to the extent it does not increase
or produce a net operating loss in the tax
year to which you carry it.

Part IlI—Summary of Schedule D
Gains and Losses

If the net long-term capital gain is more
than the net short-term capital loss, there
is a net capital gain. In that case, you may
want to complete Part IV to determine if
the resulting alternative tax is less than
the tax figured using the regular method.

Part IV—Alternative Tax
Computation

If the alternative tax amount on line 15
is less than the tax figured by the regular
method, enter the amount of alternative
tax on Schedule A, line 3.

313-138-1


U.S. Income Tax Ret
om 1120-POL for Certain Political Organizations | 1980

Department of the Treasury To be filed by those organizations having taxable income (line 19).

Internal Revenu (Under Section 527 of the Internal Revenue Code)

For calendar year 1980 or other tax year beginning , 1980 and ending 19

Note: If you are a section 501(c) organization (see instruction A.3) or a separate segregated fund described in section 527(f)(3), check here > 2.

g. | Name of organization Employer identification number (see instruction 0)
a

8

= | Number and street Date organization formed

§ | City or town, State and ZIP code Were the required Forms 1087,

= 1096, and 1099 filed?, . . . [J Yes [] No

Enter name of candidate D>
The books are in care of >

Telephone No. > _....

Located at >
Important—Fill in all applicable lines and schedules.

1 Dividends (attach schedule). 6 6. 1 ww ee ee ee
o 2 Interest on obligations of the United States and U.S. instrumentalities . . . . . . 1 «
£ 3 Other interest 2. 6 1 6 ee ee ee
S] 4 Gross rents
“a | 5 Gross royalties © 6 6 1 6 ee we ee ee ee
8 6 (a) Capital gain net income from Schedule D, line9. 2 1 1 ew ee ee ee
6 (b) Net gain or (loss) from Form 4797, line 11(a), Part Il (attach Form 4797)... . .

7 Other income (see “Note” in instruction D—attach schedule). . . 2. 1. ee eee
8 Total income (add lines 1 through 7) . wee

9 (a) Salaries and wages .... ,
(b) Less WIN credit from Form 4874, line 12 . 2. 4. Balance p> |_9(¢) J
10 Repairs 6 ww we ee ee ee ee

1 Rents. 6 we ee ee ee ee
12 Taxes. 6 ee ee
a | 23 Interest © ee ee ee
§ | 14 Depreciation from Form 4562 (attach Form 4562) . ., less depreciation claimed |JY7
3 elsewhere on the return .. woe ee ee ee ew es Balance p> |_14
3 15 Other deductions (attach schedule). 2... ee ee ee ee ee ee
Q | 16 Total deductions (add lines 9 through 15). . . . . . er
17 Taxable income before specific deduction of $100 (line 8 less line 16). (Section 501(c) organizations
show: (a) amount of net investment income (see instruction A3(b)(ii)) >.
(b) aggregate amount expended for an exempt function (attach schedule) >.
and enter on line 17, the lesser of (a) or(b)). 2 6 6 6 ee we we ee eee
18 Less specific deduction of $100 (not allowed for newsletter funds defined under section 527(@) .
19 Taxable income (subtract line 18 from line 17)... - ee ee ee eee :
20 Total tax (from Schedule A, line 6). . Sr
21 Credits: (a) Tax deposited with Form 7004 ry
* (b) Tax deposited with Form 7005 (attach copy). . . . . . .
e (c) Credit from regulated investment companies (attach Form 2439) .
22 Tax due (subtract line 21 from line 20). See instruction | for depositary method of payment. . .
23 Overpayment (subtract line 20 from line 21)... . . re :
1 At any time during the tax year, did you have an interest in or a signature or other authority over a bank
account, securities account, or other financial account in a foreign country (see instruction T)?. . . . [J Yes [J No
2 Were you the grantor of, or transferor to, a foreign trust which existed during the current tax year, whether
or not you have any beneficial interest in it?. . . ee ee ee ee ee ee ee « Yes [No
if “Yes,” you may have to file Forms 3520, 3520-A or 926,
Under penalties of perjury, | declare that | have examined this return, including accompanying schedules and statements, and to the best
of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on ail information of which
preparer has any knowledge.
Vssame of officer Date Din
~ Preparer’ Check if Preparer’s social security no.
Paid signature. > | self-em- pares (Security
Preparer’s | 2%¢-22te ployed b> 1 H H
Firm's name (or 1. No. H
Use Only yours, if self-employed) | El. No. De !
and address ZIP code D>

313-138-1


Form 1120-POL (1980)

Page 2

Schedule A.—Tax Computation Schedule

1 Taxable income (line 19, pagel). 2. we ee ee ee ee ee ee LL
246% of linel. © 6 ee eee ee |
3 Income tax (line 2 or alternative tax from Schedule D, line 15 below, whichever is less: 3_|.
4 (a) Work incentive (WIN) credit (attach Form 4874)... 2... ew ee 7

(b) Foreign tax credit (attach Form 1118). 2. 2. 1 2. ee ee ee Yj
5 Total—Add lines 4(a) and (b). . . . ce ee ee LB
6 Total tax—Subtract line 5 from line 3. Enter here and on line 20, pagel... 6

Schedule D.—Capital Gains and Losses (See Instructions for Schedule >)

MEZMMEE Short-term Capital Gains and Losses—Assets Held One Year or Less

a. Kind of property and description b, Date acquired «. Date sold |d. Gross sales price
0.)

f. Gain or (loss)

(Example, 100 shares of “2” Co. (mo., day, yr.) (mo., day, yr.) | lessexpense of Sale ®. Cost or other basis (d less e)

2 Unused capital loss carryover (attach computation) . . : . oe
3_Net short-term capital gain or (loss). . . . . oe ee

3
[21M Long-term Capital Gains and Losses—Assets Held More Than One Year
4 Enter section 1231 gain from Form 4797, line 5(a)(1) . . . ee ee [4

“6 Net long-term capital gain or (loss)... . we te et tt wd
[et.al ~Summary of Schedule D Gains and Losses

7 Enter excess of net short-term capital gain (line 3) over net long-term capital loss (line6). . . . . . |_7_|.
8 Net capital gain. Enter excess of net long-term capital gain (line 6) over net short-term capital loss (line 3) . 8
9 Total of lines 7 and 8. Enter here and online 6(a), pagel... . we ee ee 9

Note: If there is no entry on line 9, see instructions on capital losses for explanation of capital loss carry-

backs.

[Zila Alternative Tax Computation
10 Taxable income (line 19, pagel). 2 6 ee ee ee ee ee ee |
11 Net capital gainfromline8. 2 6. . ee ee ee ee ee ee ee | dd
12 Subtract line 11 from line lO. 2 1 ee ee ee ee ee |
13 46% ofline12. 6 6 ee ee ee ee fa
14 28% oflinell. . . wee - 2. . [34
15 Alternative tax (total of lines 13 and 14). If applicable, enter here and on Schedule A, line 3. 15
Schedule K.—Record of Federal Tax Deposit Forms 503

(List Deposits in Order of Date Made—See Instruction 1)
Sepestt Amount Gepost Amount deposit Amount Soposit Amount

313-138-1


ue

‘i :

=
=
TPT tT =
s a
cee eB ee 2
C—O c
se ee et S w
So
€....8 re
g z 3°32 e
ee Be. GEB fw LB. eB
2 8 5 —
3| 2 ‘g z
Slei 3 5
|S % -& 7]
olf 3 2 a
clze s “S =
Ss) = -s S
oO z c S
s -s <
girl =
Ee is |
ali) 8 222 =
fle) 3 2
sls| = 3
S/3| B28 3
lS éo2 5
ln 72)