<table><tbody><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.5in"><font style="font: 10pt Times New Roman, Times, Serif">&nbsp;</font></td><td><font style="font: 10pt Times New Roman, Times, Serif">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>