<table><tbody><tr style="vertical-align: top; text-align: justify">
<td style="width: 7%; text-align: right">(h)</td><td style="width: 7%"></td><td style="text-align: justify; width: 86%"><u>Property and Equipment</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">Property and equipment are stated
at cost. Depreciation on furniture, fixtures and computer equipment is computed using the straight-line method over the estimated
useful lives of the assets, which range from three to ten years. Leasehold improvements are amortized over the shorter of the lease
term or the estimated useful life of the asset. Funds received from a landlord to reimburse the Company for the cost, or a portion
of the cost, of leasehold improvements are recorded as deferred rent and amortized as reductions to rent expense over the lease
term. Minor repairs and maintenance are expensed as incurred while costs that enhance the life of an asset are capitalized.</td></tr>
</tbody></table>
<table><tbody><tr>
<td>(h)</td><td></td><td><u>Property and Equipment</u></td>
</tr> <tr>
<td> </td><td> </td><td> </td></tr>
<tr>
<td> </td><td> </td><td>Property and equipment are stated
at cost. Depreciation on furniture, fixtures and computer equipment is computed using the straight-line method over the estimated
useful lives of the assets, which range from three to ten years. Leasehold improvements are amortized over the shorter of the lease
term or the estimated useful life of the asset. Funds received from a landlord to reimburse the Company for the cost, or a portion
of the cost, of leasehold improvements are recorded as deferred rent and amortized as reductions to rent expense over the lease
term. Minor repairs and maintenance are expensed as incurred while costs that enhance the life of an asset are capitalized.</td></tr>
</tbody></table>