<table><tbody><tr style="vertical-align: top; text-align: justify">
<td style="width: 7%; text-align: right">(j)</td><td style="width: 7%"></td><td style="text-align: justify; width: 86%"><u>Intangible Assets</u></td>
</tr>     <tr style="vertical-align: top; text-align: justify">
<td style="text-align: right">&nbsp;</td><td>&nbsp;</td><td style="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: justify">
<td style="text-align: right">&nbsp;</td><td>&nbsp;</td><td style="text-align: justify">Intangible assets include the value
of a customer relationship and an internet domain name. The customer relationship intangible asset is being amortized over its
estimated economic life of five years. Amortization expense for the years ended March 31, 2012 and 2011 for this asset amounted
to $321,683 and $321,683, respectively.</td></tr>
<tr style="vertical-align: top; text-align: justify">
<td style="text-align: right">&nbsp;</td><td>&nbsp;</td><td style="text-align: justify">&nbsp;</td></tr>
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<td style="text-align: right">&nbsp;</td><td>&nbsp;</td><td style="text-align: justify">At March 31, 2012 and 2011, our
balance sheet reflected:</td></tr>
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<table><tbody><tr>
<td>(j)</td><td></td><td><u>Intangible Assets</u></td>
</tr> <tr>
<td> </td><td> </td><td> </td></tr>
<tr>
<td> </td><td> </td><td>Intangible assets include the value
of a customer relationship and an internet domain name. The customer relationship intangible asset is being amortized over its
estimated economic life of five years. Amortization expense for the years ended March 31, 2012 and 2011 for this asset amounted
to $321,683 and $321,683, respectively.</td></tr>
<tr>
<td> </td><td> </td><td> </td></tr>
<tr>
<td> </td><td> </td><td>At March 31, 2012 and 2011, our
balance sheet reflected:</td></tr>
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