<table>
<tbody><tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.5in"></td>
    <td style="width: 0.5in">(d)</td>
    <td style="text-align: justify"><u>Fair Value of Financial Instruments</u></td></tr>
</tbody></table>
<table>
<tbody><tr>
<td></td>
<td>(d)</td>
<td><u>Fair Value of Financial Instruments</u></td></tr>
</tbody></table>