<table><tbody><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td><td><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.
                                         calculate the number of iVoice Class A Common Stock shares by dividing (x) the dollar
                                         value of the fees that B Green is to be paid by fifty percent (50%) of the lowest issue
                                         price of iVoice Class A common Stock.</font></td></tr></tbody></table>
<table><tbody><tr>
<td></td><td><font> </font></td><td><font>i.
                                         calculate the number of iVoice Class A Common Stock shares by dividing (x) the dollar
                                         value of the fees that B Green is to be paid by fifty percent (50%) of the lowest issue
                                         price of iVoice Class A common Stock.</font></td></tr></tbody></table>