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        <GainSalesAstOthThanInvntryGrp>
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      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
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        <ReimbursementArrangementsInd>0</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>0</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
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        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2150</DisbursementsCharitablePrpsAmt>
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        <EOYFMVAmt>92050</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>WARNER BROS DISCOVERY</StockNm>
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        <EOYFMVAmt>11461</EOYFMVAmt>
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      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>PHYSICIANS REALTY TR REIT</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
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        <EOYFMVAmt>72350</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>OMEGA HEALTHCARE INVS</CategoryOrItemTxt>
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        <EOYFMVAmt>139750</EOYFMVAmt>
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      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>GABELLI EQUITY TRUST</CategoryOrItemTxt>
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        <EOYFMVAmt>150700</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>COHEN &amp; STEER QUALITY RLTY FD</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>69841</BookValueAmt>
        <EOYFMVAmt>57500</EOYFMVAmt>
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      <OtherDecreasesDetail>
        <Desc>CORRECT INVESTMENT COST FOR PY RETURN OF CAPITAL</Desc>
        <Amt>17642</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
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      <TaxesDetail>
        <CategoryTxt>EXCISE TAXES</CategoryTxt>
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        <NetInvestmentIncomeAmt>701</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>STATE OF MN</CategoryTxt>
        <Amt>25</Amt>
        <NetInvestmentIncomeAmt>25</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
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    </TaxesSchedule>
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