certifies that

taxationattorney.com

has a fair market value of

$61,129

as of February 7, 2019.

HASH: e062ae1451ba71477774e1130123c0156169b1cec841c1e7b9eccce8a61d68f7

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.