Form 1041 (2005) Page 3. Summary: This is an example of Form 1041 (2005), page 3 (Schedule I: Alternative Minimum Tax, Part I and Part II) as pertains to the text. The line items are completed as follows:

Under “Part I--Estate's or Trust's Share of Alternative Minimum Taxable Income”:

“1. Adjusted total income or (loss) (from page 1, line 17)” field contains 12,625 “3. Taxes” field contains 2,250 “25. Adjusted alternative minimum taxable income. Combine lines 1 through 24” field contains 14,875 “26. Income distribution deduction from line 44 below” field contains 2,000 “28. Add lines 26 and 27” field contains 2,000 “29. Estate's or trust's share of alternative minimum taxable income. Subtract line 28 from line 25.” field contains 12,875

Under “Part II--Income Distribution Deduction on a Minimum Tax Basis”:

“30. Adjusted alternative minimum taxable income (see page 28 of the instructions)” field contains 14,875 “35. Capital gains computed on a minimum tax basis included on line 25” field contains negative 200 “37. Distributable net alternative minimum taxable income (D.N.A.M.T.I.). Combine lines 30 through 36. If zero or less, enter 0” field contains 14,675 “39. Other amounts paid, credited, or otherwise required to be distributed (from Schedule B, line 10)” field contains 2,000 “40. Total distributions. Add lines 38 and 39” field contains 2,000 “42. Tentative income distribution deduction on a minimum tax basis. Subtract line 41 from line 40” field contains 2,000 “43. Tentative income distribution deduction on a minimum tax basis. Subtract line 31 from line 37. If zero or less, enter 0” field contains 14,675 “44. Income distribution deduction on a minimum tax basis. Enter the smaller of line 42 or line 43. Enter here and on line 26” field contains 2,000