2018 Instructions for Form FTB 3514

California Earned Income Tax Credit

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).

What's New

Age Limit for Eligible Individuals

For taxable years beginning on or after January 1, 2018, the age limit for an eligible individual without a qualifying child is revised to 18 years or older.

General Information

In general, for taxable years beginning on or after January 1, 2015, California law conforms to the IRC as of January 1, 2015. However, there are continuing differences between California and federal law. When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. For more information, go to ftb.ca.gov and search for conformity. Additional information can be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540 or 540NR), and the Business Entity tax booklets.

The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. We include information that is most useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the California Revenue and Taxation Code (R&TC) in the instructions. Taxpayers should not consider the instructions as authoritative law.

Registered Domestic Partners (RDPs)

For purposes of California income tax, references to a spouse, husband, or wife also refer to a California RDP, unless otherwise specified. When we use the initials RDP they refer to both a California registered domestic “partner” and a California registered domestic “partnership,” as applicable. For more information on RDPs, get FTB Pub. 737, Tax Information for Registered Domestic Partners.

The refundable EITC is available to taxpayers who earned wage income subject to California withholding and/or have net earnings from self-employment. This credit is similar to the federal Earned Income Credit (EIC) but with different income limitations. EITC reduces your California tax obligation, or allows a refund if no California tax is due. You do not need a child to qualify, but must file a California tax return to claim the credit and attach a completed form FTB 3514, California Earned Income Tax Credit.

A. Purpose

Use form FTB 3514 to determine whether you qualify to claim the credit, provide information about your qualifying children, if applicable, and to figure the amount of your credit.

B. Differences in California and Federal Law

The differences between California and federal law are as follows:

  • California allows this credit for wage income (wages, salaries, tips and other employee compensation) that is subject to California withholding.
  • If you were a nonresident, you must have earned wage income that is subject to California withholding.
  • Both your earned income and federal adjusted gross income (AGI) must be less than $54,884 to qualify for the federal credit, and less than $24,951 to qualify for the California credit.
  • An eligible individual without a qualifying child is 18 years or older for the California credit.
  • You may elect to include all of your (and/or all of your spouse/RDP’s if filing jointly) nontaxable military combat pay in earned income for California purposes, whether or not you elect to include it for federal purposes. Get FTB Pub. 1032, Tax Information for Military Personnel, for special rules that apply to military personnel claiming the EITC.

Specific Instructions

If certain requirements are met, you may claim the EITC even if you do not have a qualifying child. The amount of the credit is greater if you have a qualifying child, and increases with each child that qualifies, up to a maximum of three children. Follow Step 1 through Step 7 below to determine if you qualify for the credit and to figure the amount of the credit.

If your EITC was reduced or disallowed for any reason other than a math or clerical error and you now want to take the EITC then answer yes on line 1b within the form and follow Step 1 through Step 7 below to determine if you qualify for the credit.

Attach the completed form FTB 3514 to your Form 540 or 540 2EZ, California Resident Income Tax Return; or Long or Short Form 540NR, California Nonresident or Part-Year Resident Income Tax Return, if you claim the California EITC.

Step 1 Qualifications for All Filers

  1. Federal AGI
    If, in taxable year 2018:
    • 1 or more qualifying children lived with you, is the amount on federal Form 1040, line 7 less than $24,951?
    • No qualifying children lived with you, is the amount on federal Form 1040, line 7 less than $16,751?
    • Yes Continue.
    • No Stop here, you cannot take the credit.
  2. Do you, and your spouse/RDP if filing a joint return, have a social security number (SSN) that allows you to work and is valid for EITC purposes? See "Valid SSN" section within Step 3, Qualifying Child, for a full definition.
    • Yes Continue.
    • No Stop here, you cannot take the credit.
  3. Is your filing status married filing separately?
    • Yes Stop here, you cannot take the credit.
    • No Continue.
  4. Are you filing federal Forms 2555, Foreign Earned Income or 2555-EZ, Foreign Earned Income Exclusion (relating to foreign earned income)?
    • Yes Stop here, you cannot take the credit.
    • No Continue.
  5. Were you or your spouse/RDP a nonresident alien for any part of 2018?
    • Yes If your filing status is married filing jointly, continue. Otherwise, stop; you cannot take the EITC.
    • No Continue.
  6. If you are filing a Long or Short Form 540NR, did you and your spouse/RDP live in California for at least 183 days?
    • Yes Continue.
    • No Stop here, you cannot take the credit.
  7. Complete line 1, line 2, and line 3 on the form. Then go to Step 2.

Step 2 Investment Income

If you are filing Form 540 or Long Form 540NR complete Worksheet 1. If you are filing Form 540 2EZ or Short Form 540NR complete Worksheet 2.

Worksheet 1 – Investment Income Form 540 and Long Form 540NR Filers

Interest and Dividends

  1. Add and enter the amounts from federal Form 1040, line 2a and line 2b.
  2. Enter the amount from federal Form 8814, Parents’ Election to Report Child’s Interest and Dividends, line 1b.
  3. Enter the amount from federal Form 1040, line 3b.
  4. Enter any amounts from federal Form 8814, line 12 for child's interest and dividends.

Capital Gain Net Income

  1. Enter the amount from federal Schedule 1 (Form 1040), line 13. If the result is less than zero, enter -0-.
  2. Enter the gain from federal Form 4797 Sales of Business Property, line 7. If the amount on that line is a loss, enter -0-. (But, if you completed federal Form 4797, line 8 and line 9, enter the amount from line 9 instead).
  3. Subtract line 6 from line 5. (If the result is less than zero, enter -0-).

Passive Activities

  1. Enter the total of net income from passive activities included on federal Schedule 1 (Form 1040), line 17.

Other Activities

  1. Enter any income from the rental of personal property included on federal Schedule 1 (Form 1040), line 21. If the result is zero or less, enter -0-.
  2. Enter any expenses related to the rental of personal property included as a write‑in adjustment on federal Schedule 1 (Form 1040), line 36.
  3. Subtract line 10 from line 9. (If the result is less than zero, enter -0-).

Investment Income

  1. Add the amounts on lines 1, 2, 3, 4, 7, 8, and 11.
    Enter the total.
    This is your investment income.
  2. Is the amount on line 12 more than $3,699?
    • Yes Stop here, you cannot take the credit.
    • No Enter the amount from line 12 on form FTB 3514, line 4. Go to Step 3.

Worksheet 2 – Investment Income Form 540 2EZ and Short Form 540NR Filers

  1. Taxable interest. Enter the amount from Form 540 2EZ, line 10. Short Form 540NR filers add and enter the amounts from federal Form 1099-INT, box 1.
  2. Nontaxable interest. Add and enter the amounts from federal Form 1099-INT, box 3 and box 8, and the amount from federal Form 1099-DIV, box 10.
  3. Dividends. Enter the amount from Form 540 2EZ, line 11.
  4. Capital gain net income. Enter the amount from Form 540 2EZ, line 13.
  5. Investment Income. Add line 1, line 2, line 3 and line 4. Enter the amount here.
  6. Is the amount on line 5 more than $3,699?
    • Yes. Stop here, you cannot take the credit.
    • No. Enter the amount from line 5 on form FTB 3514, line 4.
      Go to Step 3.

Step 3 Qualifying Child

Qualifying Child Definition

A qualifying child for the EITC is a child who meets the following conditions:

  • Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).
  • Is under age 19 at the end of 2018 and younger than you (or your spouse/RDP, if filing jointly), or under age 24 at the end of 2018, a student, and younger than you (or your spouse/RDP, if filing jointly), or any age and permanently and totally disabled.
  • Is not filing a joint return for 2018 or is filing a joint return for 2018 only to claim a refund of withheld income tax or estimated tax paid. Get federal Publication 596, Earned Income Credit, for examples.
  • Lived with you in California for more than half of 2018. If the child did not live with you for the required time, see exceptions in the instructions for line 11.

    Note. If the child was married or meets the conditions to be a qualifying child of another person (other than your spouse/RDP if filing a joint return), special rules apply. Get federal Publication 596 for more information.

Qualifying Child Questionnaire

  1. Do you have at least one child who meets the conditions to be your qualifying child?
    • Yes Continue.
    • No Go to Step 4.
  2. Are you filing a joint return for 2018?
    • Yes Complete form FTB 3514, Part III, line 5 through line 12. Go to Step 5.
    • No Continue.
  3. Could you be a qualifying child of another person for 2018? (Answer “No” if the other person is not required to file, and is not filing, a 2018 tax return or is filing a 2018 return only to claim a refund of withheld income tax or estimated tax paid. Get federal Publication 596 for examples.)
    • Yes Stop here, you cannot take the credit.
    • No Complete form FTB 3514, Part III, line 5 through line 12. Go to Step 5.

Line 7 – SSN

The child must have a valid SSN, as defined below, unless the child was born and died in 2018. If your child was born alive and died in 2018 and did not have an SSN, enter “Died” on this line and attach a copy of the child’s birth certificate, death certificate, or hospital medical records or include it according to your software's instructions.

Valid SSN. For the EITC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. However, if “Valid for Work Only With DHS Authorization” is printed on the social security card, the SSN is valid for EITC purposes only as long as the DHS authorization is still valid.

An Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN) cannot be used to claim EITC. If you or your child has an ITIN or ATIN and later gets a SSN that is valid for employment, you may be able to file an amended return.

If you did not have an SSN by the due date of your 2018 return (including extensions), you cannot claim the EITC on either your original or an amended 2018 return, even if you later get an SSN. Also, if a child did not have an SSN by the due date of your return (including extensions), you cannot count that child as a qualifying child in figuring the EITC on either your original or an amended 2018 return, even if that child later gets an SSN.

Use Forms 540, 540 2EZ, or 540NR (Long or Short) amended individual tax returns to correct your return.

Line 9a – Student

A student is a child who during any part of 5 calendar months of 2018 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Line 9b – Permanently and totally disabled

A person is permanently and totally disabled if, at any time in 2018, the person could not engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Line 10 – Child's relationship to you

For additional information see qualifying child definition.

Line 11 – Number of days child lived with you

Enter the number of days the child lived with you in California during 2018. To qualify, the child must have the same principal place of residence in California as you for more than half of 2018, defined as 183 days or more. If the child was born or died in 2018 and your home was the child’s home for more than half the time he or she was alive during 2018, enter "365." Do not enter more than 365 days. If the child did not live with you for the required time, temporary absences may count as time lived at home. For more information get federal Publication 596.

Line 12 – Child’s physical address

Enter the physical address where the child resided during 2018. This should be the address of the principal place of residence in California where the child lived with you for more than half of 2018. If the child lived with you in California for more than half of 2018, but moved within California during this period, this should be the address of the principal place of residence that was shared the longest.

Step 4 Filer Without a Qualifying Child

  1. Is the amount on federal Form 1040, line 7 less than $16,751?
    • Yes Continue.
    • No Stop here, you cannot take the credit.
  2. Were you (or your spouse/RDP if filing a joint return) at least age 18 at the end of 2018? (Answer “Yes” if you, or your spouse/RDP if filing a joint return, were born on or before January 1, 2001.) If your spouse/RDP died in 2018 (or if you are preparing a return for someone who died in 2018), get federal Publication 596 for more information before you answer.
    • Yes Continue.
    • No Stop here, you cannot take the credit.
  3. Was your main home, and your spouse’s/RDP's if filing a joint return, in California for more than half of 2018?
    • Yes Continue.
    • No Stop here, you cannot take the credit.
  4. Are you filing a joint return for 2018? For more information get federal Publication 596.
    • Yes Skip questions e and f; go to Step 5.
    • No Continue.
  5. Could you be a qualifying child of another person for 2018? (Answer “No” if the other person is not required to file, and is not filing, a 2018 tax return or is filing a 2018 return only to claim a refund of withheld income tax or estimated tax paid. Get federal Publication 596 for examples.)
    • Yes Stop here, you cannot take the credit.
    • No Continue.
  6. Can you be claimed as a dependent on someone else’s 2018 tax return?
    • Yes Stop here, you cannot take the credit.
    • No Go to Step 5.

Step 5 California Earned Income

Complete lines 13 through 19 to figure your California earned income.

Line 13 – Wages, salaries, tips, and other employee compensation, subject to California withholding

Enter the amount from Form 540, line 12; Form 540 2EZ, line 9; Long Form 540NR, line 12; or Short Form 540NR, line 12.

Note: If you have clergy wages, subtract the self employment tax, if any, that was reported on federal Schedule SE and enter the result on form FTB 3514, line 13.

Line 14 – IHSS payments

Enter the amount included on line 13, that you received as Medicaid waiver payments, In Home Supportive Services (IHSS) payments, or IHSS supplementary payments that are nontaxable for federal purposes.

Line 15 – Prison inmate wages and/or pension or annuity from a nonqualified deferred compensation plan or a nongovernmental Section 457 plan

Enter the amount included on line 13, that you received for work performed while an inmate in a penal institution.

Enter the amount included on line 13, that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental IRC Section 457 plan. This amount may be shown on federal Form W-2, Wage and Tax Statement, box 11. If you received such an amount and box 11 is blank, contact your employer for the amount received as a pension or annuity.

Line 17 – Nontaxable combat pay

Enter the amount from federal Form W-2, box 12, code Q, if you elect to include your nontaxable military combat pay in earned income for EITC purposes. If you are filing a joint return, both you and/or your spouse/RDP can elect to include your own nontaxable military combat pay for EITC purposes. Each must include all of their nontaxable military combat pay, not just a portion of it. You may elect to include nontaxable military combat pay in earned income for California purposes, whether or not you elect to include it for federal purposes.

Line 18 – Business income or (loss)

If you are self-employed and have net earnings from self-employment, go to Worksheet 3 to figure your business income or loss. Attach a copy of your complete federal return, including any Schedule C, Schedule C-EZ, Schedule F, Schedule SE, and any Schedule K-1(Form 1065).

Worksheet 3 – Business Income or (Loss)

  1. Business income or (loss). Enter the amount from federal Schedule 1 (Form 1040), line 12.
  2. Farm income or (loss). Enter the amount from federal Schedule 1 (Form 1040), line 18.
  3. Self-employment earnings from partnerships reported on K-1s. Enter the net profit (or loss) from federal Schedule K-1 (Form 1065), box 14, code A.
  4. Deductible part of self-employment tax. Enter the amount from federal Schedule 1 (Form 1040), line 27.
  5. Total business income or (loss). Add line 1, line 2, line 3, and subtract line 4. Enter the amount here and on form FTB 3514, line 18.

After completing Step 5, line 18e go to Step 6.

Lines 18 a-e Business information

Enter your business information in the spaces provided. If you have multiple businesses, use the information from the schedule with the largest net profit (loss).

Line b – Business address

Enter your business address. Show a street address instead of a box number. Include the suite or room number, if any.

Line c – Business license number

Enter your business license number. A business license number is a reference number from a county, city, or state that allows you to engage in a specific business activity within the designated area. If you do not have a business license number, leave line c blank.

Line d – SEIN

Enter your state employer identification number (SEIN) issued by the California Employment Development Department. If you do not have a SEIN, leave line d blank.

Line e – Business code

Use the six-digit code from federal Schedule C, Schedule C-EZ, or Schedule F, box B.

Step 6 How to Figure the CA EITC

Complete the California Earned Income Tax Credit Worksheet below. If you file a Form 540NR, go to Step 7 after you complete Step 6.

California Earned Income Tax Credit Worksheet

Part I – All Filers

  1. Enter your California earned income from form FTB 3514, line 19. If the amount is zero or less, stop here.
  2. Look up the amount on line 1 in the EITC Table to find the credit. Be sure you use the correct
    column for the number of qualifying children you have. Enter the credit here
    If the amount on line 2 is zero, stop here. You cannot take the credit.
  3. Enter the amount from federal Form 1040, line 7.
  4. Are the amounts on lines 1 and 3 the same?
    • Yes Skip line 5; and enter the amount from line 2 on line 6.
    • No Go to line 5.

Part II – Filers who Answered “No” on Line 4

  1. If you have:
    • No qualifying children, is the amount on line 3 less than $3,580?
    • 1 qualifying child, is the amount on line 3 less than $5,376?
    • 2 qualifying children, is the amount on line 3 less than $7,547?
    • 3 or more qualifying children, is the amount on line 3 less than $7,547?
    • Yes Leave line 5 blank; enter the amount from line 2 on line 6.
    • No Look up the amount on line 3 in the EITC Table to find the credit. Be sure you use the correct
      column for the number of qualifying children you have. Enter the credit here.
      Look at the amounts on line 5 and line 2, enter the smaller amount on line 6.

Part III – Your Earned Income Tax Credit

  1. This is your California earned income tax credit.
    Enter this amount on form FTB 3514, line 20.

Step 7 How to Figure the Nonresident or Part-Year Resident EITC

Line 22 – Nonresident or Part-Year Resident EITC

If you do not file a Form 540NR, do not complete lines 21 and 22 of form FTB 3514. If you file a Form 540NR, enter your CA Exemption Credit Percentage from line 38 of Form 540NR (Long or Short) on line 21 of form FTB 3514. Multiply line 21 by line 20 and enter the result on line 22 of form FTB 3514. This amount should also be entered on line 85 of Form 540NR (Long or Short).

2018 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.

  1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your California Earned Income Tax Credit Worksheet.
  2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned Income Tax Credit Worksheet.
If the amount you are looking up
from the worksheet is …
And your number of qualifying children is
At least But Not Over 0 1 2 3
Your credit is …
$1 50 2 7 9 10
51 100 5 22 26 29
101 150 8 36 43 48
151 200 11 51 60 67
201 250 15 65 77 86
251 300 18 80 94 105
301 350 21 94 111 125
351 400 24 109 128 144
401 450 28 123 145 163
451 500 31 137 162 182
501 550 34 152 179 201
551 600 37 166 196 220
601 650 41 181 213 239
651 700 44 195 230 258
701 750 47 210 247 278
751 800 50 224 264 297
801 850 54 239 281 316
851 900 57 253 298 335
901 950 60 267 315 354
951 1,000 63 282 332 373
1,001 1,050 67 296 349 392
1,051 1,100 70 311 366 411
1,101 1,150 73 325 383 431
1,151 1,200 76 340 400 450
1,201 1,250 80 354 417 469
1,251 1,300 83 369 434 488
1,301 1,350 86 383 451 507
1,351 1,400 89 398 468 526
1,401 1,450 93 412 485 545
1,451 1,500 96 426 502 564
1,501 1,550 99 441 519 584
1,551 1,600 102 455 536 603
1,601 1,650 106 470 553 622
1,651 1,700 109 484 570 641
1,701 1,750 112 499 587 660
1,751 1,800 115 513 604 679
1,801 1,850 119 528 621 698
1,851 1,900 122 542 638 717
1,901 1,950 125 556 655 737
1,951 2,000 128 571 672 756
2,001 2,050 132 585 689 775
2,051 2,100 135 600 706 794
2,101 2,150 138 614 723 813
2,151 2,200 141 629 740 832
2,201 2,250 145 643 757 851
2,251 2,300 148 658 774 870
2,301 2,350 151 672 791 890
2,351 2,400 154 687 808 909
2,401 2,450 158 701 825 928
2,451 2,500 161 715 842 947
2,501 2,550 164 730 859 966
2,551 2,600 167 744 876 985
2,601 2,650 171 759 893 1,004
2,651 2,700 174 773 910 1,023
2,701 2,750 177 788 927 1,043
2,751 2,800 180 802 944 1,062
2,801 2,850 184 817 961 1,081
2,851 2,900 187 831 978 1,100
2,901 2,950 190 845 995 1,119
2,951 3,000 193 860 1,012 1,138
3,001 3,050 197 874 1,029 1,157
3,051 3,100 200 889 1,046 1,176
3,101 3,150 203 903 1,063 1,196
3,151 3,200 206 918 1,080 1,215
3,201 3,250 210 932 1,097 1,234
3,251 3,300 213 947 1,114 1,253
3,301 3,350 216 961 1,131 1,272
3,351 3,400 219 976 1,148 1,291
3,401 3,450 223 990 1,165 1,310
3,451 3,500 226 1,004 1,182 1,329
3,501 3,550 229 1,019 1,199 1,349
3,551 3,600 232 1,033 1,216 1,368
3,601 3,650 230 1,048 1,233 1,387
3,651 3,700 227 1,062 1,250 1,406
3,701 3,750 223 1,077 1,267 1,425
3,751 3,800 220 1,091 1,284 1,444
3,801 3,850 217 1,106 1,301 1,463
3,851 3,900 214 1,120 1,318 1,482
3,901 3,950 210 1,134 1,335 1,502
3,951 4,000 207 1,149 1,352 1,521
4,001 4,050 204 1,163 1,369 1,540
4,051 4,100 201 1,178 1,386 1,559
4,101 4,150 197 1,192 1,403 1,578
4,151 4,200 194 1,207 1,420 1,597
4,201 4,250 191 1,221 1,437 1,616
4,251 4,300 188 1,236 1,454 1,635
4,301 4,350 184 1,250 1,471 1,655
4,351 4,400 181 1,265 1,488 1,674
4,401 4,450 178 1,279 1,505 1,693
4,451 4,500 175 1,293 1,522 1,712
4,501 4,550 171 1,308 1,539 1,731
4,551 4,600 168 1,322 1,556 1,750
4,601 4,650 165 1,337 1,573 1,769
4,651 4,700 162 1,351 1,590 1,788
4,701 4,750 158 1,366 1,607 1,808
4,751 4,800 155 1,380 1,624 1,827
4,801 4,850 152 1,395 1,641 1,846
4,851 4,900 149 1,409 1,658 1,865
4,901 4,950 145 1,423 1,675 1,884
4,951 5,000 142 1,438 1,692 1,903
5,001 5,050 139 1,452 1,709 1,922
5,051 5,100 136 1,467 1,726 1,941
5,101 5,150 132 1,481 1,743 1,961
5,151 5,200 129 1,496 1,760 1,980
5,201 5,250 126 1,510 1,777 1,999
5,251 5,300 123 1,525 1,794 2,018
5,301 5,350 119 1,539 1,811 2,037
5,351 5,400 116 1,554 1,828 2,056
5,401 5,450 113 1,539 1,845 2,075
5,451 5,500 110 1,525 1,862 2,094
5,501 5,550 106 1,510 1,879 2,114
5,551 5,600 103 1,496 1,896 2,133
5,601 5,650 102 1,482 1,913 2,152
5,651 5,700 102 1,467 1,930 2,171
5,701 5,750 101 1,453 1,947 2,190
5,751 5,800 101 1,438 1,964 2,209
5,801 5,850 100 1,424 1,981 2,228
5,851 5,900 100 1,409 1,998 2,247
5,901 5,950 100 1,395 2,015 2,267
5,951 6,000 99 1,380 2,032 2,286
6,001 6,050 99 1,366 2,049 2,305
6,051 6,100 98 1,352 2,066 2,324
6,101 6,150 98 1,337 2,083 2,343
6,151 6,200 97 1,323 2,100 2,362
6,201 6,250 97 1,308 2,117 2,381
6,251 6,300 96 1,294 2,134 2,400
6,301 6,350 96 1,279 2,151 2,420
6,351 6,400 95 1,265 2,168 2,439
6,401 6,450 95 1,250 2,185 2,458
6,451 6,500 94 1,236 2,202 2,477
6,501 6,550 94 1,221 2,219 2,496
6,551 6,600 94 1,207 2,236 2,515
6,601 6,650 93 1,193 2,253 2,534
6,651 6,700 93 1,178 2,270 2,553
6,701 6,750 92 1,164 2,287 2,573
6,751 6,800 92 1,149 2,304 2,592
6,801 6,850 91 1,135 2,321 2,611
6,851 6,900 91 1,120 2,338 2,630
6,901 6,950 90 1,106 2,355 2,649
6,951 7,000 90 1,091 2,372 2,668
7,001 7,050 89 1,077 2,389 2,687
7,051 7,100 89 1,063 2,406 2,706
7,101 7,150 88 1,048 2,423 2,726
7,151 7,200 88 1,034 2,440 2,745
7,201 7,250 88 1,019 2,457 2,764
7,251 7,300 87 1,005 2,474 2,783
7,301 7,350 87 990 2,491 2,783
7,351 7,400 86 976 2,508 2,821
7,401 7,450 86 961 2,525 2,840
7,451 7,500 85 947 2,542 2,859
7,501 7,550 85 932 2,559 2,879
7,551 7,600 84 918 2,556 2,876
7,601 7,650 84 904 2,539 2,857
7,651 7,700 83 889 2,522 2,838
7,701 7,750 83 875 2,505 2,818
7,751 7,800 83 860 2,488 2,799
7,801 7,850 82 846 2,471 2,780
7,851 7,900 82 831 2,454 2,761
7,901 7,950 81 817 2,437 2,742
7,951 8,000 81 802 2,420 2,723
8,001 8,050 80 788 2,403 2,704
8,051 8,100 80 774 2,386 2,685
8,101 8,150 79 745 2,352 2,646
8,151 8,200 79 745 2,352 2,646
8,201 8,250 78 730 2,335 2,627
8,251 8,300 78 716 2,318 2,608
8,301 8,350 77 701 2,301 2,589
8,351 8,400 77 687 2,284 2,570
8,401 8,450 77 672 2,267 2,551
8,451 8,500 76 658 2,250 2,532
8,501 8,550 76 643 2,233 2,512
8,551 8,600 75 629 2,216 2,493
8,601 8,650 75 615 2,199 2,474
8,651 8,700 74 600 2,182 2,455
8,701 8,750 74 586 2,165 2,436
8,751 8,800 73 571 2,148 2,417
8,801 8,850 73 557 2,131 2,398
8,851 8,900 72 542 2,114 2,379
8,901 8,950 72 528 2,097 2,359
8,951 9,000 72 513 2,080 2,340
9,001 9,050 71 499 2,063 2,321
9,051 9,100 71 485 2,046 2,302
9,101 9,150 70 470 2,029 2,283
9,151 9,200 70 456 2,012 2,264
9,201 9,250 69 441 1,995 2,245
9,251 9,300 69 427 1,978 2,226
9,301 9,350 68 412 1,961 2,206
9,351 9,400 68 398 1,944 2,187
9,401 9,450 67 383 1,927 2,168
9,451 9,500 67 369 1,910 2,149
9,501 9,550 66 354 1,893 2,130
9,551 9,600 66 340 1,876 2,111
9,601 9,650 66 326 1,859 2,092
9,651 9,700 65 311 1,842 2,073
9,701 9,750 65 297 1,825 2,053
9,751 9,800 64 282 1,808 2,034
9,801 9,850 64 268 1,791 2,015
9,851 9,900 63 256 1,774 1,996
9,901 9,950 63 255 1,757 1,977
9,951 10,000 62 254 1,740 1,958
10,001 10,050 62 253 1,723 1,939
10,051 10,100 61 253 1,706 1,920
10,101 10,150 61 252 1,689 1,900
10,151 10,200 60 251 1,672 1,881
10,201 10,250 60 250 1,655 1,862
10,251 10,300 60 249 1,638 1,843
10,301 10,350 59 248 1,621 1,824
10,351 10,400 59 247 1,604 1,805
10,401 10,450 58 247 1,587 1,786
10,451 10,500 58 246 1,570 1,767
10,501 10,550 57 245 1,553 1,747
10,551 10,600 57 244 1,536 1,728
10,601 10,650 56 243 1,519 1,709
10,651 10,700 56 242 1,502 1,690
10,701 10,750 55 242 1,485 1,671
10,751 10,800 55 241 1,468 1,652
10,801 10,850 55 240 1,451 1,633
10,851 10,900 54 239 1,434 1,614
10,901 10,950 54 238 1,417 1,594
10,951 11,000 53 237 1,400 1,575
11,001 11,050 53 236 1,383 1,556
11,051 11,100 52 236 1,366 1,537
11,101 11,150 52 235 1,349 1,518
11,151 11,200 51 234 1,332 1,499
11,201 11,250 51 233 1,315 1,480
11,251 11,300 50 232 1,298 1,461
11,301 11,350 50 231 1,281 1,441
11,351 11,400 49 230 1,264 1,422
11,401 11,450 49 230 1,247 1,403
11,451 11,500 49 229 1,230 1,384
11,501 11,550 48 228 1,213 1,365
11,551 11,600 48 227 1,196 1,346
11,601 11,650 47 226 1,179 1,327
11,651 11,700 47 225 1,162 1,308
11,701 11,750 46 225 1,145 1,288
11,751 11,800 46 224 1,128 1,269
11,801 11,850 45 223 1,111 1,250
11,851 11,900 45 222 1,094 1,231
11,901 11,950 44 221 1,077 1,212
11,951 12,000 44 220 1,060 1,193
12,001 12,050 44 219 1,043 1,174
12,051 12,100 43 219 1,026 1,155
12,101 12,150 43 218 1,009 1,135
12,151 12,200 42 217 992 1,116
12,201 12,250 42 216 975 1,097
12,251 12,300 41 215 958 1,078
12,301 12,350 41 214 941 1,059
12,351 12,400 40 213 924 1,040
12,401 12,450 40 213 907 1,021
12,451 12,500 39 212 890 1,002
12,501 12,550 39 211 873 982
12,551 12,600 38 210 856 963
12,601 12,650 38 209 839 944
12,651 12,700 38 208 822 925
12,701 12,750 37 208 805 906
12,751 12,800 37 207 788 887
12,801 12,850 36 206 771 868
12,851 12,900 36 205 754 849
12,901 12,950 35 204 737 829
12,951 13,000 35 203 720 810
13,001 13,050 34 202 703 791
13,051 13,100 34 202 686 772
13,101 13,150 33 201 669 753
13,151 13,200 33 200 652 734
13,201 13,250 32 199 635 715
13,251 13,300 32 198 618 696
13,301 13,350 32 197 601 676
13,351 13,400 31 196 584 657
13,401 13,450 31 196 567 638
13,451 13,500 30 195 550 619
13,501 13,550 30 194 533 600
13,551 13,600 29 193 516 581
13,601 13,650 29 192 499 562
13,651 13,700 28 191 482 543
13,701 13,750 28 191 465 523
13,751 13,800 27 190 448 504
13,801 13,850 27 189 431 485
13,851 13,900 27 188 414 466
13,901 13,950 26 187 397 447
13,951 14,000 26 186 380 428
14,001 14,050 25 185 363 409
14,051 14,100 25 185 346 390
14,101 14,150 24 184 329 370
14,151 14,200 24 183 312 351
14,201 14,250 23 182 295 332
14,251 14,300 23 181 278 313
14,301 14,350 22 180 261 294
14,351 14,400 22 179 254 275
14,401 14,450 21 179 253 255
14,451 14,500 21 178 251 254
14,501 14,550 21 177 250 252
14,551 14,600 20 176 249 251
14,601 14,650 20 175 248 250
14,651 14,700 19 174 247 249
14,701 14,750 19 174 245 248
14,751 14,800 18 173 244 246
14,801 14,850 18 172 243 245
14,851 14,900 17 171 242 244
14,901 14,950 17 170 241 243
14,951 15,000 16 169 239 242
15,001 15,050 16 168 238 240
15,051 15,100 16 168 237 239
15,101 15,150 15 167 236 238
15,151 15,200 15 166 235 237
15,201 15,250 14 165 233 235
15,251 15,300 14 164 232 234
15,301 15,350 13 163 231 233
15,351 15,400 13 162 230 232
15,401 15,450 12 162 229 231
15,451 15,500 12 161 227 229
15,501 15,550 11 160 226 228
15,551 15,600 11 159 225 227
15,601 15,650 10 158 224 226
15,651 15,700 10 157 223 225
15,701 15,750 10 157 221 223
15,751 15,800 9 156 220 222
15,801 15,850 9 155 219 221
15,851 15,900 8 154 218 220
15,901 15,950 8 153 217 219
15,951 16,000 7 152 215 217
16,001 16,050 7 151 214 216
16,051 16,100 6 151 213 215
16,101 16,150 6 151 212 214
16,151 16,200 5 149 211 212
16,201 16,250 5 148 209 211
16,251 16,300 4 147 208 210
16,301 16,350 4 146 207 209
16,351 16,400 4 145 206 208
16,401 16,450 3 145 205 206
16,451 16,500 3 144 203 205
16,501 16,550 2 143 202 204
16,551 16,600 2 142 201 203
16,601 16,650 1 141 200 202
16,651 16,700 1 140 199 200
16,701 16,750 1 140 197 199
16,751 16,800 0 139 196 198
16,801 16,850 0 138 195 197
16,851 16,900 0 137 194 196
16,901 16,950 0 136 193 194
16,951 17,000 0 135 191 193
17,001 17,050 0 134 190 192
17,051 17,100 0 134 189 191
17,101 17,150 0 133 188 189
17,151 17,200 0 132 187 188
17,201 17,250 0 131 185 187
17,251 17,300 0 130 184 186
17,301 17,350 0 129 183 185
17,351 17,400 0 128 182 183
17,401 17,450 0 128 182 183
17,451 17,500 0 127 180 181
17,501 17,550 0 126 178 180
17,551 17,600 0 125 177 179
17,601 17,650 0 124 176 177
17,651 17,700 0 123 175 176
17,701 17,750 0 123 174 175
17,751 17,800 0 122 172 174
17,801 17,850 0 121 171 172
17,851 17,900 0 120 170 171
17,901 17,950 0 119 169 170
17,951 18,000 0 118 168 169
18,001 18,050 0 117 166 168
18,051 18,100 0 117 165 166
18,101 18,150 0 116 164 165
18,151 18,200 0 115 163 164
18,201 18,250 0 114 162 163
18,251 18,300 0 113 160 162
18,301 18,350 0 112 159 160
18,351 18,400 0 111 158 159
18,401 18,450 0 111 157 158
18,451 18,500 0 110 156 157
18,501 18,550 0 109 154 156
18,551 18,600 0 108 153 154
18,601 18,650 0 107 152 153
18,651 18,700 0 106 151 152
18,701 18,750 0 106 150 151
18,751 18,800 0 105 148 149
18,801 18,850 0 104 147 148
18,851 18,900 0 103 146 147
18,901 18,950 0 102 145 146
18,951 19,000 0 101 144 145
19,001 19,050 0 100 142 143
19,051 19,100 0 100 141 142
19,101 19,150 0 99 140 141
19,151 19,200 0 98 139 140
19,201 19,250 0 97 138 139
19,251 19,300 0 96 136 137
19,301 19,350 0 95 135 136
19,351 19,400 0 94 134 135
19,401 19,450 0 94 133 134
19,451 19,500 0 93 132 133
19,501 19,550 0 92 130 131
19,551 19,600 0 91 129 130
19,601 19,650 0 90 128 129
19,651 19,700 0 89 127 128
19,701 19,750 0 89 126 126
19,751 19,800 0 88 124 125
19,801 19,850 0 87 123 124
19,851 19,900 0 86 122 123
19,901 19,950 0 85 121 122
19,951 20,000 0 84 120 120
20,001 20,050 0 83 118 119
20,051 20,100 0 83 117 118
20,101 20,150 0 82 116 117
20,151 20,200 0 81 115 116
20,201 20,250 0 80 114 114
20,251 20,300 0 79 112 113
20,301 20,350 0 78 111 112
20,351 20,400 0 77 110 111
20,401 20,450 0 77 109 110
20,451 20,500 0 76 108 108
20,501 20,550 0 75 106 107
20,551 20,600 0 74 105 106
20,601 20,650 0 73 104 105
20,651 20,700 0 72 103 103
20,701 20,750 0 72 102 102
20,751 20,800 0 71 100 101
20,801 20,850 0 70 99 100
20,851 20,900 0 69 98 99
20,901 20,950 0 68 97 97
20,951 21,000 0 67 96 96
21,001 21,050 0 66 94 95
21,051 21,100 0 66 93 94
21,101 21,150 0 65 92 93
21,151 21,200 0 64 91 91
21,201 21,250 0 63 90 90
21,251 21,300 0 62 88 89
21,301 21,350 0 61 87 88
21,351 21,400 0 60 86 86
21,401 21,450 0 60 85 85
21,451 21,500 0 59 84 84
21,501 21,550 0 58 82 83
21,551 21,600 0 57 81 82
21,601 21,650 0 56 80 80
21,651 21,700 0 55 79 79
21,701 21,750 0 55 78 78
21,751 21,800 0 54 76 77
21,801 21,850 0 53 75 76
21,851 21,900 0 52 74 74
21,901 21,950 0 51 73 73
21,951 22,000 0 50 72 72
22,001 22,050 0 49 70 71
22,051 22,100 0 49 69 70
22,101 22,150 0 48 68 68
22,151 22,200 0 47 67 67
22,201 22,250 0 46 66 66
22,251 22,300 0 45 64 65
22,301 22,350 0 44 63 63
22,351 22,400 0 43 62 62
22,401 22,450 0 43 61 61
22,451 22,500 0 42 60 60
22,501 22,550 0 41 58 59
22,551 22,600 0 40 57 57
22,601 22,650 0 39 56 56
22,651 22,700 0 38 55 55
22,701 22,750 0 38 54 54
22,751 22,800 0 37 52 53
22,801 22,850 0 36 51 51
22,851 22,900 0 35 50 50
22,901 22,950 0 34 49 49
22,951 23,000 0 33 48 48
23,001 23,050 0 32 46 47
23,051 23,100 0 32 45 45
23,101 23,150 0 31 44 44
23,151 23,200 0 30 43 43
23,201 23,250 0 29 42 42
23,251 23,300 0 28 40 40
23,301 23,350 0 27 39 39
23,351 23,400 0 26 38 38
23,401 23,450 0 26 37 37
23,451 23,500 0 25 36 36
23,501 23,550 0 24 34 34
23,551 23,600 0 23 33 33
23,601 23,650 0 22 32 32
23,651 23,700 0 21 31 31
23,701 23,750 0 21 30 30
23,751 23,800 0 20 28 28
23,801 23,850 0 19 27 27
23,851 23,900 0 18 26 26
23,901 23,950 0 17 25 25
23,951 24,000 0 16 24 24
24,001 24,050 0 15 22 22
24,051 24,100 0 15 21 21
24,101 24,150 0 14 20 20
24,151 24,200 0 13 19 19
24,201 24,250 0 12 18 17
24,251 24,300 0 11 17 16
24,301 24,350 0 10 15 15
24,351 24,400 0 9 14 14
24,401 24,450 0 9 13 13
24,451 24,500 0 8 12 11
24,501 24,550 0 7 11 10
24,551 24,600 0 6 9 9
24,601 24,650 0 5 8 8
24,651 24,700 0 4 7 7
24,701 24,750 0 4 6 5
24,751 24,800 0 3 5 4
24,801 24,850 0 2 3 3
24,851 24,900 0 1 2 2
24,901 24,950 0 1 1 1