| 1. | We agree with the statements made in the first sentence of the first paragraph of section 4.01(a) and with the second through sixth paragraphs of section 4.01(a) | ||
| 2. | We have no basis on which to agree or disagree with the statements made in the second sentence of the first paragraph of section 4.01(a) and both paragraphs in section 4.01(b). |
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