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<td style="width: 7%; text-align: right">(n)</td><td style="width: 7%"></td><td style="text-align: justify; width: 86%"><u>Deferred Rent</u></td>
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<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">Deferred rent consists of (i) the
excess of the allocable straight-line rent expense to date as compared to the total amount of rent due and payable through such
period, and (ii) funds received from landlords to reimburse the Company for the cost, or a portion of the cost, of leasehold improvements.
Deferred rent is amortized as a reduction to rent expense over the term of the lease.</td></tr>
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<td>(n)</td><td></td><td><u>Deferred Rent</u></td>
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<td> </td><td> </td><td>Deferred rent consists of (i) the
excess of the allocable straight-line rent expense to date as compared to the total amount of rent due and payable through such
period, and (ii) funds received from landlords to reimburse the Company for the cost, or a portion of the cost, of leasehold improvements.
Deferred rent is amortized as a reduction to rent expense over the term of the lease.</td></tr>
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