<table><tbody><tr style="vertical-align: top">
<td style="width: 4.5pt"></td><td style="width: 18pt"><font style="font: normal 10pt Times New Roman, Times, Serif">e)</font></td><td style="text-align: left"><font style="font: normal 10pt Times New Roman, Times, Serif">Research
                                                                                                                       and Development
                                                                                                                       Costs</font></td></tr></tbody></table>
<table><tbody><tr>
<td></td><td><font>e)</font></td><td><font>Research
                                                                                                                       and Development
                                                                                                                       Costs</font></td></tr></tbody></table>