certifies that

federaltaxreturns.com

has a fair market value of

$91,296

as of July 24, 2018.

HASH: 563e36cd63015f343751dd5ebe7382c00e66dd5a72e18190a9872198ec1466c8

This certificate reflects our assessment of the current fair market value of the domain name as of the date hereof based on the average of estimated values from three top professional domain name appraisers who evaluated the domain name for this purpose.