This exhibit is a completed Form 885-T, Adjustment of Social Security Tax on Tip Income Not Reported to Employer, for tax year ended 12/31/2013. The line item descriptions and amounts are as follows: Tip income reported on Form 4137 (line 5) or as previously adjusted = 0.00Increase (decrease)in the amount of tips not reported to employer. (Note: Do not include tips not reported because the total amount was less than $20 in a calendar month = 3,000.Total tip income not reported to employer = 3,000.Largest amount of wages (including tips) subject to social security (FICA) tax = 113,700(a) Total social security wages shown on all Forms W-2 or on Railroad Retirement Compensation statements (include covered wages received as agricultural or house-hold employee) = 28,0005 (b) Amount on line 9 of the Form 4137 filed with return, if any (or as previously adjusted) = 0.00Balance (Subtract total of lines 5(a) and 5(b) from line 4) = 85,700 Amount of tips subject to increase(decrease) in FICA tax = 3,000 (Enter smaller of line 2 or 6)FICA tax adjustment (Multiply line 7 by the applicable rate) (7.65%) = 229.5050% penalty for failure to report tips (section 6652(b) of the Internal Revenue Code) = 114.75Total amount due (Overassessment) (Add lines 8 and 9) = 344.25This exhibit contains line-by-line instructions for completing Form 885-%.