COTTAGE EQUITY        
                    TOTAL        
      30 YEAR LOAN           EQUITY   TAX TAX TOTAL
  REAL ESTATE MORTGAGE       TOTAL    PRINCIPAL 4% AND TAX   SAVINGS SAVINGS TAX
YEAR TAXES PAYMENT INTEREST PRINCIPAL INSURANCE OUT  LAYS   PAYMENTS APPRECIATION APPRECIATION   INTEREST TAXES SAVINGS
                             
1   40,000   40,000   40,000   40,000 0 40,000        
1 3,000 15,516 13,055 2,461 1,000 19,516   2,461 10,000 12,461   3,655 840 4,495
2 3,100 15,516 12,897 2,619 1,050 19,666   2,619 10,400 13,019   3,611 868 4,479
3 3,200 15,516 12,729 2,788 1,100 19,816   2,788 10,816 13,604   3,564 896 4,460
4 3,300 15,516 12,549 2,967 1,150 19,966   2,967 11,249 14,216   3,514 924 4,438
5 3,400 15,516 12,358 3,158 1,200 20,116   3,158 11,699 14,856   3,460 952 4,412
6 3,500 15,516 12,155 3,361 1,250 20,266   3,361 12,167 15,527   3,403 980 4,383
7 3,600 15,516 11,939 3,577 1,300 20,416   3,577 12,653 16,230   3,343 1,008 4,351
8 3,700 15,516 11,709 3,807 1,350 20,566   3,807 13,159 16,966   3,279 1,036 4,315
9 3,800 15,516 11,464 4,052 1,400 20,716   4,052 13,686 17,738   3,210 1,064 4,274
10 3,900 15,516 11,204 4,313 1,450 20,866   4,313 14,233 18,546   3,137 1,092 4,229
                             
  TOTAL         241,911   73,101 120,061 193,163       43,837