Common use of Cost Basis Election Clause in Contracts

Cost Basis Election. All Subscribers, please elect a cost basis reporting method that will apply with respect to your investment in the Shares by checking the applicable box below (if you do not elect a cost basis method below, the default method that will apply to your Shares is First In, First Out (FIFO)): ☐ First In, First Out (FIFO) (This is the default method if no election is made.) ☐ Average Cost Basis ☐ Specific Share Identification (SSI) ☐ SSI – First In, First Out (SSI – FIFO) ☐ SSI – Highest In, First Out (SSI – HIFO) ☐ SSI – Low Cost Long Term ☐ SSI – Low Cost ☐ SSI – Low Cost Short Term ☐ SSI – High Cost Long Term ☐ SSI – High Cost Short Term ☐ SSI – Last In, First Out (SSI – LIFO) ☐ SSI – Proportional ☐ SSI – Manual Selection If you wish to change your cost basis election at any time in the future, please contact the Company and provide your account number, current cost-basis election and revised cost-basis election. The Company will provide the information to the Company’s custodian to implement the change.

Cost Basis Election. All Subscribers, please elect a cost basis reporting method that will apply with respect to your investment in the Shares by checking the applicable box below (if you do not elect a cost basis method below, the default method that will apply to your Shares is First In, First Out (FIFO)): ☐ ◻ First In, First Out (FIFO) (This is the default method if no election is made.) ☐ ◻ Average Cost Basis ☐ ◻ Specific Share Identification (SSI) ☐ ◻ SSI – First In, First Out (SSI – FIFO) ☐ ◻ SSI – Highest In, First Out (SSI – HIFO) ☐ ◻ SSI – - Low Cost Long Term ☐ ◻ SSI – - Low Cost ☐ ◻ SSI – - Low Cost Short Term ☐ ◻ SSI – - High Cost Long Term ☐ ◻ SSI – - High Cost Short Term ☐ ◻ SSI – Last In, First Out (SSI – LIFO) ☐ ◻ SSI – Proportional ☐ ◻ SSI – Manual Selection If you wish to change your cost basis election at any time in the future, please contact the Company and provide your account number, current cost-basis election and revised cost-basis election. The Company will provide the information to the Company’s custodian U.S. Bancorp to implement the change.

Cost Basis Election. All Subscribers, please elect a cost basis reporting method that will apply with respect to your investment in the Shares by checking the applicable box below (if you do not elect a cost basis method below, the default method that will apply to your Shares is First In, First Out (FIFO)): ☐ First In, First Out (FIFO) (This is the default method if no election is made.) ☐ Average Cost Basis ☐ Specific Share Identification (SSI) ☐ SSI – First In, First Out (SSI – FIFO) ☐ SSI – Highest In, First Out (SSI – HIFO) ☐ SSI – - Low Cost Long Term ☐ SSI – - Low Cost ☐ SSI – - Low Cost Short Term ☐ SSI – - High Cost Long Term ☐ SSI – - High Cost Short Term ☐ SSI – Last In, First Out (SSI – LIFO) ☐ SSI – Proportional ☐ SSI – Manual Selection If you wish to change your cost basis election at any time in the future, please contact the Company and provide your account number, current cost-basis election and revised cost-basis election. The Company will provide the information to the Company’s custodian to implement the change.