Wisconsin Form 5S Wisconsin Tax-Option (S) Corporation Franchise or Income Tax Return

Form 5S Wisconsin Tax-Option (S) Corporation Franchise or Income Tax Return
2023 IC-049 Form 5S Wisconsin Tax-Option (S) Corporation Franchise or Income Tax Return
Form

5S

Wisconsin Tax-Option (S)
Corporation Franchise or
Income Tax Return

For calendar year 2023 or tax year beginning	
M

M

D

D

2023

2

0

2

3

Y

Y

Y

Y

and ending
M

M

D

D

2

0

Y

Y

Y

Y

Due Date: 15th day of 3rd month following close of taxable year.
Corporation Name

FEIN

Number and Street

Suite Number

City

Zip (+ 4 digit suffix if known)

State

Number of Shareholders

Number of Nonresident Shareholders State of Incorporation	

Business Activity (NAICS) Code

and	 Year

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A	Check  if applicable and attach explanation:
1	

Amended return (Include Schedule AR)

6	

Short period - termination of S corporation election	

2	

First return - new corporation or entering Wisconsin

7	

Electing to pay tax at the entity level pursuant s. 71.365(4m)(a)

3	

Final return - corporation dissolved or withdrew

8	

A lower-tier entity made an election pursuant to s. 71.21(6)(a)

4	

Short period - change in accounting method

9	

Reorganization. Enter type (see instructions)

5	

Short period - stock purchase or sale

Check 	if applicable and see instructions:
B		

If you have an extension of time to file, enter the extended due date

C		

If no business was transacted in Wisconsin during the taxable year, attach a complete copy of your federal return.

D		

If you are filing a Form 1CNS on behalf of nonresident shareholders. Note: A separately filed Form PW-1 may also be required.

M

M

D

D

Y

Y

Y

Y

E	 Effective date of Wisconsin tax-option corporation election

M

F		

M

D

D

Y

Y

Y

Y

If you have related entity expenses and are required to file Schedule RT with this return.

G1	 Wisconsin Property  . . . . . . 	 G1

H1	 Wisconsin Payroll . . . . . . . . . 	 H1

	 2	 Total Company Property  . . 	 G2

	 2	 Total Company Payroll  . . . . . 	 H2

I		

Internal Revenue Service adjustments became final during the year. Enter years adjusted 	 I

J		

If you are electing to claim a credit under s. 71.28(3q)(c)1.b., (3w)(c)2.b., or (3y)(c)1.b., Wis. Stats., at the entity level,
attach the appropriate Schedule JT, EC, and/or BD and include the amount of the credit(s) on line 15.

Part I

1	 Federal, state, and municipal government interest (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

1

2	 Wisconsin apportionment percentage. This is a required field.

		
Enter the apportionment schedule used: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	A	

2

		
If 100% apportionment, check () the space after the arrow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
		 If using separate accounting, check () the space after the arrow . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

	 3	 Multiply line 1 by line 2  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

3

4	 Enter 7.9% (0.079) of the amount on line 3. This is gross tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

4

5	 Manufacturer’s sales tax credit (from Sch. MS, line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

5

6	 Subtract line 5 from line 4. If line 5 is more than line 4, enter zero (0). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

6

7	 Additional tax on tax-option (S) corporations (page 2, Schedule Q plus Schedule 5S-ET)  . . . . . . . . . . . . . . . . .  	7
8	 Economic development surcharge (from page 2, Schedule S, line 6)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

8

9	 Endangered resources donation (decreases refund or increases amount owed) . . . . . . . . . . . . . . . . . . . . . . . . .  	

9

	10	 Veterans trust fund donation (decreases refund or increases amount owed) . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 10

	11	 Add lines 6 through 10  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 11
	12	 Estimated tax payments less refund from Form 4466W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 12
	13	 Wisconsin tax withheld (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 13
	14	 Amended Return Only – amount previously paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	14
	15	 Add lines 12 through 14 (see instructions)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	15
	16	 Amended Return Only – amount previously refunded  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	16
	17	 Subtract line 16 from 15  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 17
IC-049 (R. 8-23)

.

%

2023 Form 5S

Name

Page 2 of 5

ID Number

	18	 Interest, penalty, and late fee due (from Form U, line 17 or 26). If you annualized check () the box  . . 		
18
	19	 Amount due. If the total of lines 11 and 18 is larger than line 17, enter amount owed  . . . . . . . . . . . . . . . . . . . .  	 19
	20	 Overpayment. If line 17 is larger than the total of lines 11 and 18, enter amount overpaid . . . . . . . . . . . . . . . . .  	 20
	21	 Enter amount of line 20 you want credited to 2024 estimated tax  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 21
	22	 Subtract line 21 from line 20. This is your refund  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	22
	23	 Enter total company gross receipts from all activities (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	23
	24	 Enter total company assets from federal Form 1120S, item F  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	24
	25	 If the tax-option corporation paid withholding tax on income distributable to nonresident
		 shareholders, enter total amount paid for all shareholders for the taxable year . . . . . . . . . . . . . . . . . . . . . . . . . .  	 25
Schedule Q - Additional Tax on Certain Built-In Gains
1

	 2	 Wisconsin taxable income before apportionment (attach computation schedule)  . . . . . . . . . . . . . . . . . . . . . . . .  	

2

	 3	 Enter the smaller of line 1 or line 2. This is the net recognized built-in gain (see instructions) . . . . . . . . . . . . . . .  	

3

	 4	 Wisconsin apportionment percentage. This is a required field.
		
Enter the apportionment schedule used: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	A	

4

	 5	 Multiply line 3 by line 4 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

5

	 6	 Wisconsin net business loss carryforward (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

6

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	 1	 Excess of recognized built-in gains over recognized built-in losses (attach schedule) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	

.

%

.

%

	 7	 Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	7
	 8	 Enter 7.9% (0.079) of the amount on line 7. Enter on Form 5S, page 1, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

8

Schedule S - Economic Development Surcharge

	 1	 Enter net income (loss) (see instructions) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	

1

	 2	 Wisconsin apportionment percentage. This is a required field.

		
Enter the apportionment schedule used: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	A	

2

	 3	 Multiply line 1 by line 2 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

3

	 4	 Nonapportionable and separately apportioned income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

4

	 5	 Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	5
	 6	 Enter the greater of $25 or 0.2% (0.002) of the amount on line 5, but not more than $9,800.
		 This is the economic development surcharge to enter on Form 5S, page 1, line 8  . . . . . . . . . . . . . . . . . . . . . . .  	

6

	Additional Information Required

	 1	 Person to contact concerning this return:			

Phone #

	2	 City and state where books and records are located for audit purposes:
	3	 Are you the sole owner of any QSubs or LLCs? 	

Yes	

No	

Attach a list of the names and federal EINs of your solely owned QSubs

		 and LLCs and include Schedule DE. Did you include the incomes of these entities in this return?	

Yes	

No

	4	 Did you purchase any taxable tangible personal property or taxable services for storage, use, or consumption in Wisconsin without
		 payment of a state sales or use tax?	
Yes	
No	
If yes, you owe Wisconsin use tax. See instructions.
	5	List the locations of your Wisconsin operations:

	 6	 Did you file federal Form 8886 – Reportable Transaction Disclosure Statement with the Internal Revenue Service?	
		 If yes, include federal Form 8886 with your Wisconsin return.

Yes	

No	

Pass-Through Entity Representative
Representative’s Name (see instructions)

Contact’s Name (see instructions)

Email Address

Phone Number

Mailing Address

Apt.

State

City

Third
Party
Designee

Do you want to allow another person to discuss this return with the department?	
Print Designee’s Name
Personal Identification Number (PIN)

Yes	

Zip Code

Complete the following.	
Phone Number

No

2023 Form 5S

Name

Page 3 of 5

ID Number

Under penalties of law, I declare that this return and all attachments are true, correct, and complete to the best of my knowledge and belief.
Signature of Officer

Title

Date

Preparer’s Signature

Preparer’s Federal Employer ID Number

Date

You must file a copy of your federal Form 1120S with Form 5S, even if no Wisconsin activity.
For information on how to file, see filing methods in the instructions under “When and Where to File.”

Part II Schedule 5K – Shareholder’s Pro Rata Share Items
(b) Federal amount

(a) Pro rata share items

(c) Adjustment

	 1	 Ordinary business income (loss) 	 1

1

Net rental real estate income
(loss) (attach Form 8825)  .  .  .  .  .  . 	 2
Other net rental income (loss)
(attach schedule) . . . . . . . . . . . . . 	 3

2

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Income (Loss)

	 2	
		
	 3	
		

3

	 4	 Interest income  . . . . . . . . . . . . . . 	 4

4

	 5	 Ordinary dividends  . . . . . . . . . . . 	 5

5

	 6	Royalties  . . . . . . . . . . . . . . . . . . . 	 6

6

	 7	 Net short-term capital gain (loss) . 	 7

7

	 8	 Net long-term capital gain (loss)  . 	 8

8

	 9	 Net section 1231 gain (loss)
		 (attach Form 4797)  . . . . . . . . . . . 	 9

9

	10	 Other income (loss)
		 (attach schedule)  . . . . . . . . . . . . 	10

Deductions

(d) Amount under Wis. law

10

	11	 Section 179 deduction
		 (attach Form 4562)  .  .  .  .  .  .  .  .  .  . 	 11

11

	12a	 Contributions  . . . . . . . . . . . . . .  	 12a

12a

	

b	 Investment interest expense . . .  	12b

12b

	

c	 Section 59(e)(2) expenditures

		(1) Type

		(2) Amount  . . . . . . . . . . . . . . . .  	12c

12c

	 d	 Other deductions
		 (attach schedule)  . . . . . . . . . . .  	12d

12d

Credits

	13	 Wisconsin credits

		
a	 Schedule	

 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13a

		
b	Schedule	

 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13b

		
c	Schedule	

 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13c

		
d	Schedule	

 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13d

		
e	Schedule	

 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13e

		
f	Schedule	

 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13f

		
g	Schedule	

 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13g

		
h	Schedule	

 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13h

	 i	 Tax paid to other states
	
(enter postal abbreviation
	
of state)  . . . . . . . . . . . . . . . . . .  	 13i-1		

 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13i-1

				 13i-2	

	

 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13i-2

				
13i-3	

	

 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13i-3

	 j	 Wisconsin tax withheld (do not include tax properly claimed on page 1, line 13)	  . . . . . . . . . . . . 

13j

2023 Form 5S

Name

International
Transactions

(a) Pro rata share items

Page 4 of 5

ID Number
(b) Federal amount

(c) Adjustment

(d) Amount under Wis. law

	14	 If you are reporting items of international tax relevance, check this box and attach federal
		 Schedule K-2 (Form 1120-S) to your return (see instructions)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

	 b	 Adjusted gain or loss . . . . . . . . . . 15b
	 c	 Depletion (other than oil and gas)  . 15c
	 d	 Oil, gas, and geothermal
			 properties – gross income . . . . .  . 15d

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Alternative Minimum
Tax (AMT) Items

	 5a	 Post-1986 depreciation
1
			 adjustment  . . . . . . . . . . . . . . . .  . 15a

	 e	 Oil, gas, and geothermal
			 properties – deductions . . . . . . .  . 15e

Other

	 f	 Other AMT items (attach schedule) 15f
16a	 Tax-exempt interest income  . . . 	 16a

16a

	 b	 Other tax-exempt income  . . . . 	 16b

16b

	c	 Nondeductible expenses  . . . . . 	 16c

16c

	d	 Property distributions  . . . . . . . . 	 16d

16d

	e	 Repayment of loans from
		 shareholders  . . . . . . . . . . . . . . 	 16e

16e

	f	Foreign taxes paid or accrued  . 	 16f

16f

17a	 Investment income  . . . . . . . . . 	17a

17a

	 b	 Investment expenses  . . . . . . . . 	 17b

17b

	c	 Dividend distributions paid from
		 accumulated earning and profits 	 17c

17c

	d	 Other items and amounts
		 (attach schedule)  .  .  .  .  .  .  .  .  .  .  . 	 17d

17d

18a	 Related entity expense addback .	 18a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18a

	 b	 Related entity expense allowable	 18b  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

18b

19	
20	
		

Income (loss) (see instructions)	 19
 . . . . . . . . . . . . . . . . . . . . . 
Gross income (before deducting
expenses) from all activities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19
20

Part III Schedule 5M – Analysis of Wisconsin Accumulated Adjustments Account and Other Adjustments Account
(a) Accumulated
Adjustments Account

1	 Balance at beginning of taxable year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	

(b) Other Adjustments
Account

1

2	 Ordinary income from Schedule 5K, line 1, column d  . . . . . . . . . . . . . . . . . 	 2
3	 Other additions (including separately stated items which increase
	 income) (attach schedule)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 3
4	 Loss from Schedule 5K, line 1, column d (enter as positive) . . . . . . . . . . . . 	 4
5	 Other reductions (including separately stated items) (enter as positive)
	 (attach schedule)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	

5

6	 Combine lines 1 through 3, and subtract lines 4 and 5 from the total  . . . . . 	

6

7	 Distributions other than dividend distributions  . . . . . . . . . . . . . . . . . . . . . . . 	

7

8	 Subtract line 7 from line 6. This is balance at end of taxable year  . . . . . . . 	

8

2023 Form 5S

Name

ID Number

Page 5 of 5

Part IV Schedule 5K – Shareholder’s Pro Rata Share of Additions and Subtractions
Additions:
	 1	 State taxes accrued or paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 1
	 2	 Related entity expenses (from Schedule RT, Part I) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	2
	 3	 Expenses related to nontaxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	3
	 4	 Section 179, depreciation, amortization difference (attach schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	4
	 5	 Amount by which the federal basis of assets disposed of exceeds the Wisconsin basis
		(attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	5
	6	 Total additions for certain credits computed:
		a	 Business development credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 6a
		b	 Community rehabilitation program credit  . . . . . . . . . . . . . . . . . . . . . . 	 6b

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		c	 Development zones credits  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 6c
		d	 Economic development tax credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 6d
		e	 Electronics and information technology manufacturing zone credit  . . 	 6e
		f	 Employee college savings account contribution credit . . . . . . . . . . . . 	6f

		g	 Enterprise zone jobs credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 6g
		h	 Jobs tax credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 6h
		i	

Manufacturing and agriculture credit (computed in 2022)  . . . . . . . . . 	 6i

		j	

Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 6j

		k	 Research credits  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 6k
		l	

Total credits (add lines 6a through 6k) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 6l

	 7	 Adjustment for built-in gains tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 7
	 8	 Additions for federal capital gains and excess net passive income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 8
	 9	 Other additions:

		a			

9a

		b			

9b

		c			

9c

		d	 Total other additions (add lines 9a through 9c)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 9d
	10	 Total additions (add lines 1 through 5 and 6l through 8, and 9d)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	10
Subtractions:

	11	 Related entity expenses eligible for subtraction (from Schedule RT, Part II)  . . . . . . . . . . . . . . . . . . . . . . . . . . 	 11

	12	 Income from related entities whose expenses were disallowed (obtain Schedule RT-1 from related
		 entity and submit with your return)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 12
13	 Section 179, depreciation/amortization of assets (attach schedule)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 13
14	 Amount by which the Wisconsin basis of assets disposed of exceeds the federal basis
		(attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 14
15	 Adjustment for built-in gains tax  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	15
16	 Federal wage credits  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 16
17	 Federal research credit expenses  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 17
18	 Commercial loans  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 18
19	 Other subtractions:
		a	
		b	
		c	

19a

19b
19c

		d	 Total other subtractions (add lines 19a through 19c)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 19d
20	 Total subtractions (add lines 11 through 18 and 19d)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 20
21	 Total adjustment (subtract line 20 from line 10)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	21