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SANTA ANA PROFESSIONAL SERVICES <br />IMPROVEMENTS PERTAINING TO THE REALTY <br />REPORTEDLY OWNED BY THE TENANT, TERESA ARELLANO <br />EFFECTIVE DATE OF VALUE - MARCH 24, 2010 <br />Fair Market Forced <br />Item Value in Liquidation <br />No. Qty. Description Place Value <br />2 1 Lot of network and data cabling for 6 computer stations $1,350 $Q <br />I elephone system, Nortel, full feature, 3-line, including 50 500 <br />9 hand sets <br />4 1 Lot of minor miscellaneous accessories, including, but 450 0 <br />not limited to hooks, fasteners, wall bolts, television wall <br />mount, and miscellaneous door signage <br />5 Note. The following leasehold improvement was <br />installed by the lessee. It is included in the related real <br />estate appraisal report; therefore, it is not included herein <br />in order to avoid duplication of compensation. <br />• Laminate strip flooring <br />TOTAL IMPROVEMENTS PERTAINING <br />TO THE REALTY - TENANT <br />2 <br />$5,250 $500 <br />25B-14