Publication 225 (2005), Farmer's Tax Guide

A

Abandonment, Abandonment

Accounting method:

Accrual, Accrual Method
Cash, Cash Method
Change in, Change in Accounting Method
Crop, Crop method.
Farm inventory, Farm Inventory

Accrual method of accounting, Accrual Method

Adjusted basis for installment sale, Adjusted basis for installment sale purposes.

Adjusted basis of assets, Adjusted Basis

Agricultural activity codes, Schedule F, Reminders

Agricultural program payments, Agricultural Program Payments

Agricultural structure, defined, Agricultural structure.

Alternative Depreciation System (ADS), Required use of ADS., ADS election.

Amortization:

Going into business, Business Start-Up Costs
Pollution control facilities, Pollution Control Facilities
Reforestation expenses, Reforestation Costs
Section 197 intangibles, Section 197 Intangibles

Assessments:

By conservation district, Assessment by Conservation District
Depreciable property, Assessment for Depreciable Property

Assistance (see Tax help)

Automobiles, depreciation, Limits for passenger automobiles.

B

Bankruptcy, Bankruptcy.

Barter income, Barter income.

Basis of assets:

Adjusted basis, Adjusted Basis

Allocating to several assets, Allocating the Basis

Changed to business use, Property changed to business or rental use.

Constructing assets, Constructing assets.

Cost, Cost Basis

Decreases, Decreases to Basis

Depreciation, What Is the Basis for Depreciation?

Exchanges:

Like-kind, Like-Kind Exchanges
Nontaxable, Nontaxable Exchanges
Partially nontaxable, Partially Nontaxable Exchanges
Taxable, Taxable Exchanges

Gifts, Property Received as a Gift

Increases, Increases to Basis

Inherited, Inherited Property

Real property, Real Property

Received for services, Property received for services.

Transfer from spouse, Property Transferred From a Spouse

Uniform capitalization rules, Uniform Capitalization Rules

Basis:

Adjusted, Adjusted basis.
Installment sale, Adjusted basis for installment sale purposes.
Involuntary conversion, Basis for depreciation.
Like-kind exchange, Basis for depreciation.
Partner's basis, Property Distributed From a Partnership or Corporation
Replacement property, Basis of replacement property.
Shareholder's basis, Property Distributed From a Partnership or Corporation

Below-market loans, Below-market loans.

Books and records, Importance of Records

Breeding fees, Breeding Fees

Business income limit, section 179 deduction, Business Income Limit

Business use of home, Business Use of Your Home

C

Canceled debt, Cancellation of Debt

Capital assets, Capital Assets

Capital expenses, Capital Expenses

Car expenses, Truck and Car Expenses

Cash method of accounting, Cash Method

Casualties and thefts:

Adjustments to basis, Adjustments to basis.
Casualty, defined, Casualty.
Disaster area losses, Disaster Area Losses
Leased property, Leased property.
Livestock, Livestock or produce bought for resale., Raised draft, breeding, dairy, or sporting animals.
Reimbursement, Insurance and other reimbursements.
Reporting gains and losses, Reporting Gains and Losses
Theft, defined, Theft.

Change in accounting method, Change in Accounting Method

Chickens, purchased, Chickens, seeds, and young plants.

Christmas trees, Christmas tree cultivation., Christmas trees.

Club dues, Club dues and membership fees.

Comments on publication, Comments and suggestions.

Commodity Credit Corporation (CCC):

Loans, Commodity Credit Corporation (CCC) Loans
Market gain, Market Gain

Commodity:

Futures, Hedging (Commodity Futures)
Wages, Noncash wages.

Community property, Community property., Community property.

Computer, software, Computer software.

Condemnation, Casualties, Thefts, and Condemnations, Condemnation

Conservation:

Cost-sharing exclusion, Introduction
District assessments, Assessment by Conservation District
Expenses, Introduction
Incentive payments, Introduction
Plans, Conservation plan.
Reserve Program (CRP), Conservation Reserve Program (CRP)

Constructing assets, Constructing assets.

Constructive receipt of income, Constructive receipt.

Contamination, Soil or other environmental contamination.

Contract price, Contract price.

Converted wetland, Converted Wetland and Highly Erodible Cropland

Cooperatives, income from, Income From Cooperatives

Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements)

Counter-cyclical payments, Direct payments and counter-cyclical payments., Payments under the Farm Security and Rural Investment Act of 2002

Credits:

Earned income (EIC), Advance Payment of Earned Income Credit
Employer-provided childcare, Credit for employer-provided childcare.
Employment, Employment Credits
Fuel tax, Fuel tax credit and refund., How To Claim a Credit or Refund, Claiming a Credit
Qualified electric vehicle, Credit for qualified electric vehicles.
Social security and Medicare, Earning credits in 2005.
Social security coverage, How to become insured under social security.
State unemployment tax, Tax rate and credit.

Crew leaders, Crew Leaders

Crop:

Destroyed, Standing crop destroyed by casualty.
Insurance proceeds, Crop Insurance and Crop Disaster Payments
Method of accounting, Crop method.
Shares, Rents (Including Crop Shares)
Unharvested, Cost of raising unharvested crops., Section 1231 transactions., Gain or loss.

Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland

D

Damage:

Casualties and thefts, Casualties and Thefts
Crop insurance, Crop Insurance and Crop Disaster Payments
Tree seedlings, Tree Seedlings

Debt:

Bad, Nonbusiness bad debt.
Canceled, Cancellation of Debt, Canceled debt excluded from income., Cancellation of debt., Canceled debt.
Nonrecourse, Amount realized on a nonrecourse debt.
Qualified farm, Qualified Farm Debt
Recourse, Amount realized on a recourse debt.

Depletion, Depletion

Depreciation allowable, Basis adjustment for depreciation allowed or allowable.

Depreciation allowed, Basis adjustment for depreciation allowed or allowable.

Depreciation:

ADS election, ADS election.
Conservation assets, Depreciable conservation assets.
Deduction, Overview of Depreciation
Electric vehicles, Electric vehicles.
Incorrect amount deducted, How Do You Correct Depreciation Deductions?
Limit for automobiles, Limits for passenger automobiles.
Listed property, Additional Rules for Listed Property
Raised livestock, Livestock.
Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property
Special depreciation allowance, Claiming the Special Depreciation Allowance
Trucks and vans, Trucks and vans.
When to file, Do You Have To File Form 4562?

Direct payments, Direct payments and counter-cyclical payments., Payments under the Farm Security and Rural Investment Act of 2002

Disaster area losses, Disaster Area Losses

Disaster payments, Crop Insurance and Crop Disaster Payments

Disaster relief grants, Disaster relief grants.

Disaster relief payments, Qualified disaster relief payments.

Dispositions, Sale or other disposal of land during 9-year period., Gain on sale of farmland., Dispositions., Introduction, Disposition of installment obligation.

Domestic production activities deduction, Domestic Production Activities Deduction

Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene

Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene

E

e-file, Reminders

Easement, Easements and rights-of-way., Easements.

Election:

ADS depreciation, Electing ADS., ADS election.

Amortization:

Business start-up costs, Business Start-Up Costs
Pollution control facilities, Pollution Control Facilities
Reforestation costs, Reforestation Costs

Crop method, Election to use crop method.

Cutting of timber, Election to treat cutting as a sale or exchange.

Deducting conservation expenses, Choosing To Deduct

MACRS exclusion, Election To Exclude Property From MACRS

Not excluding cost-sharing payments, Electing not to exclude payments.

Out of installment method, Electing out of the installment method.

Postponing casualty gain, Postponing Gain

Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year.

Section 179 deduction, How Do You Elect the Deduction?

Special valuation, estate, Special-use valuation method.

Electric vehicles, Electric vehicles.

Electronic:

Deposit of taxes, Reminders, Reminder
Filing, Reminders

Embryo transplants, Transplanted embryo.

Employer identification number, Reminders, Employer identification number (EIN).

Environmental contamination, Soil or other environmental contamination.

Estimated tax:

Farm gross income, Gross Income From Farming
Gross income, Gross Income
Penalties, Estimated Tax Penalty for 2005

Exchanges:

Basis:

Like-kind, Like-Kind Exchanges
Nontaxable, Nontaxable Exchanges
Partially nontaxable, Partially Nontaxable Exchanges
Taxable, Taxable Exchanges

Like-kind, Like-Kind Exchanges

Nontaxable, Like-Kind Exchanges

Excise taxes:

Credit, Claiming a Credit
Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene
Farming purposes, Fuels Used in Farming
Home use of fuels, Fuels Used for Household Use or Other Than as a Fuel
Off-highway uses, Fuels Used in Off-Highway Business Use
Refund, Claiming a Refund

F

Fair market value defined, Fair market value (FMV).

Fair market value, defined, Fair market value (FMV).

Family member:

Business expenses, Special rule for related persons.
Installment sale, Sale to a related person.
Like-kind exchange, Like-kind exchanges between related persons.
Loss on sale or exchange of property, Losses from sales or exchanges between related persons.
Personal-use property, Personal-use property.
Section 179 property, Property Acquired by Purchase
Social security coverage, Family Employees

Farm:

Business expenses, Farm Business Expenses
Business, defined, Business of Farming, Farming business.
Defined, Farm defined., Farm.
Income averaging, Income Averaging for Farmers
Rental, Farm rental.
Sale of, Sale of a Farm
Special use valuation, Special-use valuation method.

Farmer, Farmer.

Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax

Fertilizer, Fertilizer and Lime, Fertilizer and Lime

Foreclosure, Foreclosure or Repossession

Forestation costs, Forestation and reforestation costs.

Form:

1099-A, Form 1099-A., Forms 1099-A and 1099-C.
1099-C, Form 1099-C., Forms 1099-A and 1099-C.
1099-G, Market Gain
1099-MISC, Reminders, Nonemployee compensation.
1099-PATR, Form 1099-PATR.
1099–C, Cancellation of Debt
1099–G, Payment to More Than One Person
2210–F, Estimated Tax Penalty for 2005
3115, Change in Accounting Method
4136, Claiming a Credit
4562, Do You Have To File Form 4562?
4797, Form 4797., Recapture., Reporting the exchange.
4835, Rents (Including Crop Shares)
5213, Using the presumption later.
6252, Form 6252.
8822, Reminders
8824, Reporting the exchange.
8849, Claiming a Refund
8886, Reminders
943, Form 943.
982, Form 982
I-9, Form I-9.
SS-4, Reminders, Farm Employment
SS-5, Obtaining a social security number.
T, Form T.
W-2, Noncash wages., Form W-2.
W-4, Reminders, New hire reporting., New Form W-4 for 2006.
W-4V, Crop Insurance and Crop Disaster Payments
W-5, Advance Payment of Earned Income Credit
W-7, Obtaining an individual taxpayer identification number.
W–4V, Commodity Credit Corporation (CCC) Loans

Free tax services, How To Get Tax Help

Fuel tax credit or refund, Fuel tax credit and refund., How To Claim a Credit or Refund

G

Gains and losses:

Basis of assets, Cost Basis
Capital assets, defined, Capital Assets
Casualty, How To Figure a Loss, Figuring a Gain
Installment sales, Installment Sales
Livestock, Livestock
Long- or short-term, Long and Short Term
Ordinary or capital, Ordinary or Capital Gain or Loss
Sale of farm, Sale of a Farm
Section 1231, Section 1231 Gains and Losses
Theft, How To Figure a Loss, Figuring a Gain
Timber, Timber

General asset accounts, How Do You Use General Asset Accounts?

Gifts, Crop shares you give to others (gift)., Cost related to gifts., Property Received as a Gift, Gift.

Going into business, Business Start-Up Costs

Grants, disaster relief, Disaster relief grants.

Gross profit percentage, Gross profit percentage.

Gross profit, defined, Gross profit.

H

Health insurance deduction, Self-employed health insurance deduction.
Hedging, Hedging (Commodity Futures)
Help (see Tax help)
Highway use tax, Highway use tax.
Holding period, Holding period.
Horticultural structure, Horticultural structure.

I

Illegal irrigation subsidy, Illegal federal irrigation subsidy.

Important Dates, Important Dates

Improvements, Cost-Sharing Exclusion (Improvements), How Do You Treat Improvements?

Income averaging (see Farm: Income averaging)

Income:

Accounting for, Accounting Methods
Accrual method of accounting, Income
Canceled debt excluded, Cancellation of Debt
From farming, Farm Income, Gross income from farming., Gross Income From Farming
Gross, Gross Income
Not-for-profit farming, Not-for-Profit Farming
Pasture, Pasture income and rental.
Schedule F, Farm Income
Withholding of tax, Federal Income Tax Withholding

Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions?

Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number.

Insolvency, Insolvency.

Installment sales:, Form 6252.

Electing out, Electing out of the installment method.
Farm, sale of, Installment Sale of a Farm
Figuring income, Figuring Installment Sale Income
Reporting income, Form 6252.
Unstated interest, Unstated interest.

Insurance, Insurance, Self-employed health insurance deduction.

Intangible property, Section 197 Intangibles

Interest:

Expense, Interest
Income, Interest income.
Unstated, Unstated interest.

Inventory:

Items included, Farm Inventory
Methods of valuation, Inventory valuation methods.

Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion., Introduction

Irrigation:

Illegal subsidy, Illegal federal irrigation subsidy.
Project, Irrigation Project

K

Kerosene for use in aviation, Reminders, Reminders

L

Labor:

Hired, Labor Hired

Landlord participation, Landlord Participation in Farming

Lease or purchase, Lease or Purchase

Life tenant (see Term interests)

Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges

Lime, Fertilizer and Lime

Limits:

At-risk, At-Risk Limits

Business use of home, Deduction limit.

Capital losses, Treatment of Capital Losses

Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction

Depreciation:

Business-use, What Is the Business-Use Requirement?
For employees, Can Employees Claim a Deduction?, Do the Passenger Automobile Limits Apply?

Excluded farm debt, Exclusion limit.

Farm losses, Losses From Operating a Farm

Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property

Not-for-profit farming, Not-for-Profit Farming

Passive activity, Passive Activity Limits

Percentage depletion, Taxable income limit.

Prepaid farm supplies, Deduction limit.

Reforestation costs, Reforestation Costs

Section 179 deduction:

Automobile, Limits for passenger automobiles.
Business income, Business Income Limit
Dollar, Dollar Limits

Time for deferred exchange, Deferred exchange.

Time to keep records, How Long To Keep Records

Listed property:

Defined, What Is Listed Property?
Limit on deduction for employees, Can Employees Claim a Deduction?
Passenger automobile, Passenger automobiles.
Recordkeeping, What Records Must Be Kept?
Rules, Additional Rules for Listed Property

Livestock:

Casualty and theft losses, Livestock or produce bought for resale.
Crop shares, Crop shares you use to feed livestock.
Depreciation, Livestock.
Diseased, Diseased livestock.
Feed assistance, Feed Assistance and Payments
Immature, Immature livestock.
Losses, Loss of livestock., Livestock
Purchased, Purchased livestock.
Raised, Raised livestock.
Sale of, Sales of Farm Products, Livestock
Unit-livestock-price, inventory valuation, Unit-livestock-price method.
Used in a farm business, Livestock used in farm business.
Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock.

Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses.

Losses:

At-risk limits, At-Risk Limits
Casualty, Casualties, Thefts, and Condemnations
Disaster areas, Disaster Area Losses
Farming, Farming Losses
Growing crops, Loss of growing plants, produce, and crops.
Hobby farming, Not-for-Profit Farming
Livestock, Livestock, Diseased livestock.
Nondeductible, Other Nondeductible Items
Theft, Casualties, Thefts, and Condemnations

Lost income payments, Lost income payments.

Lost property, Mislaid or lost property.

M

MACRS property:

Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion.
Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion.
Nontaxable transfer, Property acquired in a nontaxable transfer.

Market gain, reporting, Market Gain

Marketing quota penalties, Marketing Quota Penalties

Material participation, Landlord Participation in Farming

Meals, Meals.

Membership fees, Club dues and membership fees.

Methods of accounting, Accounting Methods

Modified ACRS (MACRS):

ADS election, ADS election.
Conventions, Which Convention Applies?
Depreciation methods, Which Depreciation Method Applies?
Exchange, Property acquired in a like-kind exchange or involuntary conversion.
Figuring the deduction, How Is the Depreciation Deduction Figured?
Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion.
Nontaxable transfer, Property acquired in a nontaxable transfer.
Percentage tables, Rules for using the tables.
Property classes, Which Property Class Applies Under GDS?
Recovery periods, Which Recovery Period Applies?

More information (see Tax help)

N

New hire reporting, New hire reporting.

Noncapital asset, Noncapital Assets

Nontaxable exchanges, Like-Kind Exchanges

Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer.

Not-for-profit farming, Not-for-Profit Farming

Notification requirement:

Earned income credit, Notification.

O

Organizational costs, Business start-up and organizational costs.

P

Partners, husband and wife, Husband and wife partners.

Partners, limited, Limited partner.

Partners, retired, Retired partner.

Partnership, Partnership income or loss.

Passenger automobile, Passenger automobiles.

Pasture income, Pasture income and rental.

Patronage dividends, Patronage Dividends

Payments considered received, Payments Received or Considered Received

Payments received, Payments Received or Considered Received

Peanut quota buyout payments, Peanut Quota Buyout Program Payments

Penalties:

Estimated tax, Estimated Tax Penalty for 2005
Trust fund recovery, Trust fund recovery penalty.

Per-unit retain certificates, Per-Unit Retain Certificates

Personal expenses, Personal, Living, and Family Expenses

Placed in service, Placed in Service, What Is the Placed-in-Service Date?

Pollution control facilities, Pollution Control Facilities

Postponing casualty gain, Postponing Gain

Prepaid expense:

Advance premiums, Advance premiums.
Extends useful life, Prepayment.
Farm supplies, Prepaid Farm Supplies
Livestock feed, Prepaid Livestock Feed

Prizes, Prizes.

Produce, Sales of Farm Products

Property:

Changed to business use, Property changed to business or rental use.
Improvements, How Do You Treat Improvements?
Received for services, Property received for services.
Section 1245, Defined.
Section 1252, Section 1252 property.
Section 1255, Section 1255 property.
Tangible personal, Tangible personal property.

Publications (see Tax help)

Q

Qualified disaster relief payments, Qualified disaster relief payments.
Qualified farm debt, Qualified Farm Debt
Quotas and allotments, Quotas and allotments.

R

Recapture:

Amortization, Depreciation and amortization.
Basis reductions, Recapture of basis reductions.
Certain depreciation, Recapture of certain depreciation.
Cost-sharing payments, Recapture.
Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture.
Section 1245 property, Section 1245 Property
Section 1250 property, Section 1250 Property
Section 179 deduction, When Must You Recapture the Deduction?

Recordkeeping, Importance of Records, Meals.

Reforestation costs, Forestation and reforestation costs., Reforestation Costs

Refund:

Deduction taken, Refund or reimbursement.
Fuel tax, Fuel tax credit and refund., Including the Credit or Refund in Income

Reimbursements:

Casualties and thefts, Casualty and theft losses., Casualties and Thefts, Insurance and other reimbursements.
Deduction taken, Refund or reimbursement.
Expenses, Reimbursed expenses.
Feed assistance, Feed Assistance and Payments
Real estate taxes, Real estate taxes.
Reforestation expenses, Qualifying costs.
To employees, Reimbursements to employees.

Rental income, Rents (Including Crop Shares)

Rented property, improvements, Improvements to rented property.

Repairs, Repairs and Maintenance, Repairs.

Repayment of income, Repayment of income.

Replacement period, What's New for 2005, What's New

Replacement:

Period, Replacement Period
Property, Replacement Property

Reportable transactions., Reminders

Repossessions, Foreclosure or Repossession

Residual method, sale of business, Residual method.

Returns:

Penalties, Estimated Tax Penalty for 2005
Sample, Sample Return

Right-of-way income, Easements and rights-of-way.

S

Sale of home, Sale of your home.

Section 179 deduction:

How to elect, How Do You Elect the Deduction?
Listed property, Additional Rules for Listed Property
Qualifying property, What Property Qualifies?
Recapture, When Must You Recapture the Deduction?

Section 197 intangibles, Intangible property.

Self-employed health insurance, Self-employed health insurance deduction.

Self-employment tax:

Community property, Community property.
Deduction, Self-employment tax deduction.
How to pay, How To Pay Self-Employment Tax
Landlord participation, Landlord Participation in Farming
Material participation, Material participation.
Methods for figuring net earnings, Methods for Figuring Net Earnings
Optional method, Farm Optional Method
Regular method, Regular Method
Rental income, Landlord Participation in Farming
Reporting, Reporting Self-Employment Tax
Self-employment tax rate, Self-employment tax rate.
Share farming, Share farmer.
Tax rates and maximum net earnings, What's New for 2005, What's New for 2005
Who must pay, Who Must Pay Self-Employment Tax?

Selling expenses, Selling expenses.

Selling price:

Defined, Selling price.
Reduced, Selling price reduced.

Settlement costs (fees), Settlement costs.

Social security and Medicare:

Credits of coverage, Earning credits in 2005.
Withholding of tax, Social Security and Medicare Taxes

Social security number, Obtaining a social security number.

Software, computer, Computer software.

Soil:

Conservation, Conservation Expenses
Contamination, Soil or other environmental contamination.

Special depreciation allowance:

How to elect not to claim, How Can You Elect Not To Claim the Allowance?
Qualified property, What Is Qualified Property?

Spouse, property transferred from, Property Transferred From a Spouse

Standard mileage rate, Standard mileage rate.

Start-up costs for businesses, Business start-up and organizational costs.

Suggestions for publication, Comments and suggestions.

T

Tangible personal property, Tangible personal property.

Tax help, How To Get Tax Help

Tax preparation fees, Tax preparation fees.

Tax shelter:

At-risk limits, At-Risk Limits
Defined, Tax shelter.

Tax-free exchanges, Like-Kind Exchanges

Taxes:

Excise, Excise Taxes
Federal use, Highway use tax.
General, Taxes
Self-employment, Self-Employment Tax
State and federal, State and federal income taxes.
State and local general sales, State and local general sales taxes.
Withholding, Federal income tax withholding., Social Security and Medicare Taxes, Federal Income Tax Withholding

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Telephone expense, Telephone expense.

Tenant house expenses, Tenant House Expenses

Term interests, Certain term interests in property.

Theft losses, Casualties, Thefts, and Condemnations

Timber, Timber., Timber Depletion, Timber

Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments

Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments

Trade-in, Sale and Purchase

Travel expenses, Travel Expenses

Truck expenses, Truck and Car Expenses

Trucks and vans, Trucks and vans.

Trust fund recovery penalty, Trust fund recovery penalty.

TTY/TDD information, How To Get Tax Help

U

Uniform capitalization rules:

Basis of assets, Uniform Capitalization Rules
Inventory, Growing crops.

Unstated interest, Unstated interest.

W

Wages and salaries, Wages and salaries.

Water conservation, Conservation Expenses

Water well, Water well., Water wells.

Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock.

Withholding:

Income tax, Federal Income Tax Withholding
Social security and Medicare tax, Social Security and Medicare Taxes

Index

A

B

C

D

E

F

G

H

I

K

L

M

N

O

P

Q

R

S

T

U

W