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&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.35in; color: #1D1D1B"&gt;The
Fund&#x2019;s primary investment objective is to provide income and the potential for capital appreciation, which objectives the
Fund considers to be relatively equal over the long term due to the nature of the securities in which it invests. The Fund invests
primarily in convertible and equity securities.&lt;/p&gt;

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      unitRef="Shares">13779242</cef:OutstandingSecurityNotHeldShares>
    <us-gaap:NetAssetValuePerShare
      contextRef="AsOf2023-03-31_custom_CommonSharesMember"
      decimals="INF"
      unitRef="USDPShares">9.61</us-gaap:NetAssetValuePerShare>
    <cef:SeniorSecuritiesAmt
      contextRef="AsOf2023-03-31_custom_SeriesACumulativePreferredSharesMember"
      decimals="-3"
      unitRef="USD">29183000</cef:SeniorSecuritiesAmt>
    <cef:SeniorSecuritiesAmt
      contextRef="AsOf2022-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="-3"
      unitRef="USD">29961000</cef:SeniorSecuritiesAmt>
    <cef:SeniorSecuritiesAmt
      contextRef="AsOf2021-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="-3"
      unitRef="USD">30000000</cef:SeniorSecuritiesAmt>
    <cef:SeniorSecuritiesAmt
      contextRef="AsOf2020-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="-3"
      unitRef="USD">30000000</cef:SeniorSecuritiesAmt>
    <cef:SeniorSecuritiesAmt
      contextRef="AsOf2019-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="-3"
      unitRef="USD">30000000</cef:SeniorSecuritiesAmt>
    <cef:SeniorSecuritiesAmt
      contextRef="AsOf2018-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="-3"
      unitRef="USD">30000000</cef:SeniorSecuritiesAmt>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2022-10-012023-03-31_custom_SeriesACumulativePreferredSharesMember"
      decimals="-3"
      unitRef="Shares">1167000</cef:OutstandingSecurityNotHeldShares>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2021-10-012022-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="-3"
      unitRef="Shares">1198000</cef:OutstandingSecurityNotHeldShares>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2020-10-012021-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="-3"
      unitRef="Shares">1200000</cef:OutstandingSecurityNotHeldShares>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2019-10-012020-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="-3"
      unitRef="Shares">1200000</cef:OutstandingSecurityNotHeldShares>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2018-10-012019-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="-3"
      unitRef="Shares">1200000</cef:OutstandingSecurityNotHeldShares>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2017-10-012018-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="-3"
      unitRef="Shares">1200000</cef:OutstandingSecurityNotHeldShares>
    <us-gaap:PreferredStockLiquidationPreference
      contextRef="AsOf2023-03-31_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      unitRef="USDPShares">25.00</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:PreferredStockLiquidationPreference
      contextRef="AsOf2022-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      unitRef="USDPShares">25.00</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:PreferredStockLiquidationPreference
      contextRef="AsOf2021-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      unitRef="USDPShares">25.00</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:PreferredStockLiquidationPreference
      contextRef="AsOf2020-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      unitRef="USDPShares">25.00</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:PreferredStockLiquidationPreference
      contextRef="AsOf2019-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      unitRef="USDPShares">25.00</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:PreferredStockLiquidationPreference
      contextRef="AsOf2018-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      unitRef="USDPShares">25.00</us-gaap:PreferredStockLiquidationPreference>
    <cef:SeniorSecuritiesAverageMarketValuePerUnit
      contextRef="From2022-10-012023-03-31_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000044"
      unitRef="USDPShares">22.87</cef:SeniorSecuritiesAverageMarketValuePerUnit>
    <cef:SeniorSecuritiesAverageMarketValuePerUnit
      contextRef="From2021-10-012022-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000045"
      unitRef="USDPShares">24.82</cef:SeniorSecuritiesAverageMarketValuePerUnit>
    <cef:SeniorSecuritiesAverageMarketValuePerUnit
      contextRef="From2020-10-012021-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000046"
      unitRef="USDPShares">26.10</cef:SeniorSecuritiesAverageMarketValuePerUnit>
    <cef:SeniorSecuritiesAverageMarketValuePerUnit
      contextRef="From2019-10-012020-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000047"
      unitRef="USDPShares">25.59</cef:SeniorSecuritiesAverageMarketValuePerUnit>
    <cef:SeniorSecuritiesAverageMarketValuePerUnit
      contextRef="From2018-10-012019-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000048"
      unitRef="USDPShares">24.64</cef:SeniorSecuritiesAverageMarketValuePerUnit>
    <cef:SeniorSecuritiesAverageMarketValuePerUnit
      contextRef="From2017-10-012018-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000049"
      unitRef="USDPShares">24.56</cef:SeniorSecuritiesAverageMarketValuePerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2023-03-31_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000051"
      unitRef="USDPShares">86.08</cef:SeniorSecuritiesCvgPerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2022-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000052"
      unitRef="USDPShares">82.61</cef:SeniorSecuritiesCvgPerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2021-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000053"
      unitRef="USDPShares">188.94</cef:SeniorSecuritiesCvgPerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2020-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000054"
      unitRef="USDPShares">169.66</cef:SeniorSecuritiesCvgPerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2019-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000055"
      unitRef="USDPShares">148.91</cef:SeniorSecuritiesCvgPerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2018-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000056"
      unitRef="USDPShares">144.33</cef:SeniorSecuritiesCvgPerUnit>
    <cef:SeniorSecuritiesAmt
      contextRef="AsOf2023-03-31_custom_SeriesBCumulativePreferredSharesMember"
      decimals="-3"
      unitRef="USD">25030000</cef:SeniorSecuritiesAmt>
    <cef:SeniorSecuritiesAmt
      contextRef="AsOf2022-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="-3"
      unitRef="USD">25030000</cef:SeniorSecuritiesAmt>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2022-10-012023-03-31_custom_SeriesBCumulativePreferredSharesMember"
      decimals="-3"
      unitRef="Shares">2503000</cef:OutstandingSecurityNotHeldShares>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2021-10-012022-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="-3"
      unitRef="Shares">2503000</cef:OutstandingSecurityNotHeldShares>
    <us-gaap:PreferredStockLiquidationPreference
      contextRef="AsOf2023-03-31_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      unitRef="USDPShares">10.00</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:PreferredStockLiquidationPreference
      contextRef="AsOf2022-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      unitRef="USDPShares">10.00</us-gaap:PreferredStockLiquidationPreference>
    <cef:SeniorSecuritiesAverageMarketValuePerUnit
      contextRef="From2022-10-012023-03-31_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000079"
      unitRef="USDPShares">10.00</cef:SeniorSecuritiesAverageMarketValuePerUnit>
    <cef:SeniorSecuritiesAverageMarketValuePerUnit
      contextRef="From2021-10-012022-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000080"
      unitRef="USDPShares">10.00</cef:SeniorSecuritiesAverageMarketValuePerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2023-03-31_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000086"
      unitRef="USDPShares">34.43</cef:SeniorSecuritiesCvgPerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2022-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000087"
      unitRef="USDPShares">33.04</cef:SeniorSecuritiesCvgPerUnit>
    <cef:CapitalStockTableTextBlock contextRef="From2023-06-02to2023-06-02">&lt;p id="xdx_801_ecef--CapitalStockTableTextBlock_dU_gL1CSTTB-REV_zBzwXwmAh8R5" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify; color: #1D1D1B"&gt;&lt;b&gt;6.&#x2002; Capital.
&lt;/b&gt;The Fund is authorized to issue an unlimited number of common shares of beneficial interest (par value $0.01). The Board has
authorized the repurchase of the Fund&#x2019;s common shares on the open market when the shares are trading at a discount of 10%
or more (or such other percentage as the Board may determine from time to time) from the NAV of the shares. During the six months
ended March 31, 2023 and the fiscal year ended September 30, 2022, the Fund repurchased and retired 2,400 and 222,248 of its common
shares at an investment of $19,910 and $2,068,339, respectively, at average discounts of approximately 13.82% and 13.42% from NAV.&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify; color: #1D1D1B"&gt;Transactions in
shares of common shares of beneficial interest for the six months ended March 31, 2023 and the fiscal year ended September 30,
2022 were as follows:&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="text-align: center; vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Six Months Ended&lt;br/&gt; March 31, 2023&lt;br/&gt; (Unaudited)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Year Ended&lt;br/&gt; September 30, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="text-align: center; vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Shares&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Amount&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Shares&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Amount&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; padding-left: 0in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 0.125in; text-indent: -0.125in"&gt;Increase in net assets from common shares issued upon reinvestment of distributions&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;75,976&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;635,918&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;428,456&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;5,154,319&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 0in"&gt;Decrease in net assets from repurchase of common shares&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(2,400&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(19,910&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(222,248&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(2,068,339&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0.125in"&gt;Net increase&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;73,576&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;616,008&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;206,208&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;3,085,980&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;



&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_ecef--PreferredStockRestrictionsOtherTextBlock_hus-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_dU_gL2PSROTB-NDFQM_zuwOMiVZgci5" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #1D1D1B"&gt;The Fund&#x2019;s Declaration of Trust, as
amended, authorizes the issuance of an unlimited number of preferred shares, par value $0.01. The Preferred Shares are senior
to the common shares and result in the financial leveraging of the common shares. Such leveraging tends to magnify both the
risks and opportunities to common&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_851_zP6HFuvJMhq1" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;div id="xdx_C07_gL2PSROTB-NDFQM_z7JwW3sGrW8"&gt;&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; color: #1D1D1B"&gt;shareholders. Dividends
on Preferred Shares are cumulative. The Fund is required by the 1940 Act and by the Fund&#x2019;s Statement of Preferences to meet
certain asset coverage tests with respect to the Preferred Shares. If the Fund fails to meet these requirements and does not correct
such failure, the Fund may be required to redeem, in part or in full, the Preferred Shares at their respective liquidation values
plus an amount equal to the accumulated and unpaid dividends whether or not declared on such shares in order to meet these requirements.
Additionally, failure to meet the foregoing asset coverage requirements could restrict the Fund&#x2019;s ability to pay dividends
to common shareholders and could lead to sales of portfolio securities at inopportune times. The income received on the Fund&#x2019;s
assets may vary in a manner unrelated to the fixed rates, which could have either a beneficial or detrimental impact on net investment
income and gains available to common shareholders.&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify; color: #1D1D1B"&gt;The liquidation
value of the Series A Preferred is $25 per share. The Series A Preferred has an annual dividend rate of 5.25% and is callable
at the Fund's option. The Board has authorized the repurchase of the Series A Preferred in the open market at prices less than
the $25 liquidation value per share. During the six months ended March 31, 2023, and the fiscal year ended September 30, 2022,
the Fund repurchased and retired 31,113 and 1,572 Series A Preferred, at investments of $699,557 and $36,725 at average discounts
of approximately 10.10% and 6.59%, from its liquidation value.&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify; color: #1D1D1B"&gt;On July 1, 2022,
the Fund issued 2,503,000 shares of Series B 4.40% Cumulative Preferred Shares (Series B Preferred) receiving $24,887,500 million
after the deduction of estimated offering expenses of $142,500. The Series B Preferred shares have a liquidation value of $10
per share and an annual dividend rate of 4.40%. The Series B Preferred Shares are puttable on June 26, 2023 and June 26, 2024
and are callable after June 26, 2024. Distributions are at an annual rate of 4.40% and are paid semiannually. At March 31, 2023,
2,503,000 shares of Series B Preferred were outstanding and accrued dividends amounted to $290,626.&lt;/p&gt;&lt;/div&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84E_ecef--OutstandingSecuritiesTableTextBlock_dU_zNeKhHfCHOq" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #1D1D1B"&gt;The following table summarizes Cumulative Preferred
Shares information:&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 97%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Series&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Issue Date&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;Authorized&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Number of&lt;br/&gt; Shares&lt;br/&gt; Outstanding at&lt;br/&gt; 3/31/2023&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Net Proceeds&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2023 Dividend&lt;br/&gt; Rate Range&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Dividend&lt;br/&gt; Rate at&lt;br/&gt; 3/31/2023&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Accrued&lt;br/&gt; Dividends at&lt;br/&gt; 3/31/2023&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 8%"&gt;&lt;span id="xdx_904_ecef--OutstandingSecurityTitleTextBlock_c20230331__20230331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zOFlSiJqy7Td"&gt;A 5.250%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 16%; text-align: right"&gt;September 18, 2017&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;unlimited&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; text-align: center"&gt;&lt;span id="xdx_90B_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20230331__20230331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zFZN5eqkFGA4"&gt;1,167,315&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; text-align: center"&gt;$28,855,381&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;Fixed Rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;5.250%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: right"&gt;$21,279&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_907_ecef--OutstandingSecurityTitleTextBlock_c20230331__20230331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_z6KzzRYiaEc9"&gt;B 4.400%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;July 1, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;unlimited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_907_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20230331__20230331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zyhphF1vHWc9"&gt;2,503,000&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;$24,887,500&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Fixed Rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;4.400%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;$290,626&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;



&lt;p id="xdx_85C_zrwLQ5JV446g" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_ecef--SecurityVotingRightsTextBlock_hus-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_dU_zDMHWNeLaX6k" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; color: #1D1D1B"&gt;The holders of Preferred
Shares generally are entitled to one vote per share held on each matter submitted to a vote of shareholders of the Fund and will
vote together with holders of common shares as a single class. The holders of Preferred Shares voting together as a single class
also have the right currently to elect two Trustees and, under certain circumstances, are entitled to elect a majority of the
Board of Trustees. In addition, the affirmative vote of a majority of the votes entitled to be cast by holders of all outstanding
shares of the preferred shares, voting as a single class, will be required to approve any plan of reorganization adversely affecting
the preferred shares, and the approval of two-thirds of each class, voting separately, of the Fund&#x2019;s outstanding voting
stock must approve the conversion of the Fund from a closed-end to an open-end investment company. The approval of a majority
(as defined in the 1940 Act) of the outstanding preferred shares and a majority (as defined in the 1940 Act) of the Fund&#x2019;s
outstanding voting securities are required to approve certain other actions, including changes in the Fund&#x2019;s investment
objectives or fundamental investment policies.&lt;/p&gt;</cef:CapitalStockTableTextBlock>
    <cef:PreferredStockRestrictionsOtherTextBlock contextRef="From2023-06-022023-06-02_custom_CumulativePreferredSharesMember">&lt;p id="xdx_84A_ecef--PreferredStockRestrictionsOtherTextBlock_hus-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_dU_gL2PSROTB-NDFQM_zuwOMiVZgci5" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #1D1D1B"&gt;The Fund&#x2019;s Declaration of Trust, as
amended, authorizes the issuance of an unlimited number of preferred shares, par value $0.01. The Preferred Shares are senior
to the common shares and result in the financial leveraging of the common shares. Such leveraging tends to magnify both the
risks and opportunities to common&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; color: #1D1D1B"&gt;shareholders. Dividends
on Preferred Shares are cumulative. The Fund is required by the 1940 Act and by the Fund&#x2019;s Statement of Preferences to meet
certain asset coverage tests with respect to the Preferred Shares. If the Fund fails to meet these requirements and does not correct
such failure, the Fund may be required to redeem, in part or in full, the Preferred Shares at their respective liquidation values
plus an amount equal to the accumulated and unpaid dividends whether or not declared on such shares in order to meet these requirements.
Additionally, failure to meet the foregoing asset coverage requirements could restrict the Fund&#x2019;s ability to pay dividends
to common shareholders and could lead to sales of portfolio securities at inopportune times. The income received on the Fund&#x2019;s
assets may vary in a manner unrelated to the fixed rates, which could have either a beneficial or detrimental impact on net investment
income and gains available to common shareholders.&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify; color: #1D1D1B"&gt;The liquidation
value of the Series A Preferred is $25 per share. The Series A Preferred has an annual dividend rate of 5.25% and is callable
at the Fund's option. The Board has authorized the repurchase of the Series A Preferred in the open market at prices less than
the $25 liquidation value per share. During the six months ended March 31, 2023, and the fiscal year ended September 30, 2022,
the Fund repurchased and retired 31,113 and 1,572 Series A Preferred, at investments of $699,557 and $36,725 at average discounts
of approximately 10.10% and 6.59%, from its liquidation value.&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify; color: #1D1D1B"&gt;On July 1, 2022,
the Fund issued 2,503,000 shares of Series B 4.40% Cumulative Preferred Shares (Series B Preferred) receiving $24,887,500 million
after the deduction of estimated offering expenses of $142,500. The Series B Preferred shares have a liquidation value of $10
per share and an annual dividend rate of 4.40%. The Series B Preferred Shares are puttable on June 26, 2023 and June 26, 2024
and are callable after June 26, 2024. Distributions are at an annual rate of 4.40% and are paid semiannually. At March 31, 2023,
2,503,000 shares of Series B Preferred were outstanding and accrued dividends amounted to $290,626.&lt;/p&gt;</cef:PreferredStockRestrictionsOtherTextBlock>
    <cef:OutstandingSecuritiesTableTextBlock contextRef="From2023-06-02to2023-06-02">&lt;p id="xdx_84E_ecef--OutstandingSecuritiesTableTextBlock_dU_zNeKhHfCHOq" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #1D1D1B"&gt;The following table summarizes Cumulative Preferred
Shares information:&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 97%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Series&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Issue Date&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;Authorized&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Number of&lt;br/&gt; Shares&lt;br/&gt; Outstanding at&lt;br/&gt; 3/31/2023&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Net Proceeds&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2023 Dividend&lt;br/&gt; Rate Range&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Dividend&lt;br/&gt; Rate at&lt;br/&gt; 3/31/2023&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Accrued&lt;br/&gt; Dividends at&lt;br/&gt; 3/31/2023&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 8%"&gt;&lt;span id="xdx_904_ecef--OutstandingSecurityTitleTextBlock_c20230331__20230331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zOFlSiJqy7Td"&gt;A 5.250%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 16%; text-align: right"&gt;September 18, 2017&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;unlimited&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; text-align: center"&gt;&lt;span id="xdx_90B_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20230331__20230331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zFZN5eqkFGA4"&gt;1,167,315&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; text-align: center"&gt;$28,855,381&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;Fixed Rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;5.250%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: right"&gt;$21,279&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_907_ecef--OutstandingSecurityTitleTextBlock_c20230331__20230331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_z6KzzRYiaEc9"&gt;B 4.400%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;July 1, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;unlimited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_907_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20230331__20230331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zyhphF1vHWc9"&gt;2,503,000&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;$24,887,500&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Fixed Rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;4.400%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;$290,626&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;



</cef:OutstandingSecuritiesTableTextBlock>
    <cef:OutstandingSecurityTitleTextBlock contextRef="From2023-03-312023-03-31_custom_SeriesACumulativePreferredSharesMember">A 5.250%</cef:OutstandingSecurityTitleTextBlock>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2023-03-312023-03-31_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      unitRef="Shares">1167315</cef:OutstandingSecurityNotHeldShares>
    <cef:OutstandingSecurityTitleTextBlock contextRef="From2023-03-312023-03-31_custom_SeriesBCumulativePreferredSharesMember">B 4.400%</cef:OutstandingSecurityTitleTextBlock>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2023-03-312023-03-31_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      unitRef="Shares">2503000</cef:OutstandingSecurityNotHeldShares>
    <cef:SecurityVotingRightsTextBlock contextRef="From2023-06-022023-06-02_custom_CumulativePreferredSharesMember">&lt;p id="xdx_84A_ecef--SecurityVotingRightsTextBlock_hus-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_dU_zDMHWNeLaX6k" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; color: #1D1D1B"&gt;The holders of Preferred
Shares generally are entitled to one vote per share held on each matter submitted to a vote of shareholders of the Fund and will
vote together with holders of common shares as a single class. The holders of Preferred Shares voting together as a single class
also have the right currently to elect two Trustees and, under certain circumstances, are entitled to elect a majority of the
Board of Trustees. In addition, the affirmative vote of a majority of the votes entitled to be cast by holders of all outstanding
shares of the preferred shares, voting as a single class, will be required to approve any plan of reorganization adversely affecting
the preferred shares, and the approval of two-thirds of each class, voting separately, of the Fund&#x2019;s outstanding voting
stock must approve the conversion of the Fund from a closed-end to an open-end investment company. The approval of a majority
(as defined in the 1940 Act) of the outstanding preferred shares and a majority (as defined in the 1940 Act) of the Fund&#x2019;s
outstanding voting securities are required to approve certain other actions, including changes in the Fund&#x2019;s investment
objectives or fundamental investment policies.&lt;/p&gt;</cef:SecurityVotingRightsTextBlock>
    <link:footnoteLink
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        <link:footnote id="Footnote000092" xlink:label="Footnote000092" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Based
                                         on weekly prices.</link:footnote>
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        <link:footnote id="Footnote000094" xlink:label="Footnote000094" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The
                                         Series B Preferred is a private placement and is not listed on an exchange, nor does
                                         the Fund expect a secondary market to develop. The average market price shown is the
                                         $10 liquidation preference of the Series B Preferred.</link:footnote>
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