<?xml version='1.0' encoding='UTF-8'?>
<!-- Created by Charles Hoffman, CPA: 7/30/2021 -->
<!-- ImputeRule -->
<!-- RuleCode: BS-Impute-05 -->
<!-- FileName: ImputeRule-5-BS-Impute-05-formula.xml -->
<!-- Key: 5 -->
 
<link:linkbase
 xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance'
 xmlns:xs='http://www.w3.org/2001/XMLSchema'
 xmlns:xbrli='http://www.xbrl.org/2003/instance'
 xmlns:xlink='http://www.w3.org/1999/xlink'
 xmlns:link='http://www.xbrl.org/2003/linkbase'
 xmlns:xfi='http://www.xbrl.org/2008/function/instance'
 xmlns:num='http://www.xbrl.org/dtr/type/numeric'
 xmlns:generic='http://xbrl.org/2008/generic'
 xmlns:formula='http://xbrl.org/2008/formula'
 xmlns:validation='http://xbrl.org/2008/validation'
 xmlns:ca='http://xbrl.org/2008/assertion/consistency'
 xmlns:ea='http://xbrl.org/2008/assertion/existence'
 xmlns:va='http://xbrl.org/2008/assertion/value'
 xmlns:variable='http://xbrl.org/2008/variable'
 xmlns:pf='http://xbrl.org/2008/filter/period'
 xmlns:cf='http://xbrl.org/2008/filter/concept'
 xmlns:df='http://xbrl.org/2008/filter/dimension'
 xmlns:gf='http://xbrl.org/2008/filter/general'
 xmlns:label='http://xbrl.org/2008/label'
 xmlns:uf='http://xbrl.org/2008/filter/unit'
 xmlns:ef='http://xbrl.org/2008/filter/entity'
 xmlns:msg='http://xbrl.org/2010/message'
 
 xmlns:fac='https://github.com/seattlemethod/fac'
 
 xsi:schemaLocation='
     http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd
     http://www.xbrl.org/dtr/type/numeric http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd
     http://xbrl.org/2008/generic http://www.xbrl.org/2008/generic-link.xsd
     http://xbrl.org/2008/formula http://www.xbrl.org/2008/formula.xsd
     http://xbrl.org/2008/label http://www.xbrl.org/2008/generic-label.xsd
     http://xbrl.org/2008/assertion/consistency http://www.xbrl.org/2008/consistency-assertion.xsd
     http://xbrl.org/2008/assertion/existence http://www.xbrl.org/2008/existence-assertion.xsd
     http://xbrl.org/2008/assertion/value http://www.xbrl.org/2008/value-assertion.xsd
     http://xbrl.org/2008/filter/period http://www.xbrl.org/2008/period-filter.xsd
     http://xbrl.org/2008/filter/concept http://www.xbrl.org/2008/concept-filter.xsd
     http://xbrl.org/2008/filter/dimension http://www.xbrl.org/2008/dimension-filter.xsd
     http://xbrl.org/2008/filter/general http://www.xbrl.org/2008/general-filter.xsd
     http://xbrl.org/2008/filter/unit http://www.xbrl.org/2008/unit-filter.xsd
     http://xbrl.org/2008/filter/entity http://www.xbrl.org/2008/entity-filter.xsd
     http://xbrl.org/2008/variable http://www.xbrl.org/2008/variable.xsd
     http://xbrl.org/2008/validation http://www.xbrl.org/2008/validation.xsd
     http://xbrl.org/2010/message http://www.xbrl.org/2010/generic-message.xsd
 '>
 
 
 <!-- ArcroleRef declarations.  All these are declared by XBRL Formulas. -->
 <link:arcroleRef arcroleURI='http://xbrl.org/arcrole/2008/element-label' xlink:href='http://www.xbrl.org/2008/generic-label.xsd#element-label' xlink:type='simple'/>
 <link:arcroleRef arcroleURI='http://xbrl.org/arcrole/2008/variable-set' xlink:href='http://www.xbrl.org/2008/variable.xsd#variable-set' xlink:type='simple'/>
 <link:arcroleRef arcroleURI='http://xbrl.org/arcrole/2008/variable-filter' xlink:href='http://www.xbrl.org/2008/variable.xsd#variable-filter' xlink:type='simple'/>
 <link:arcroleRef arcroleURI='http://xbrl.org/arcrole/2008/variable-set-precondition' xlink:href='http://www.xbrl.org/2008/variable.xsd#variable-set-precondition' xlink:type='simple'/>
 <link:arcroleRef arcroleURI='http://xbrl.org/arcrole/2008/consistency-assertion-formula' xlink:href='http://www.xbrl.org/2008/consistency-assertion.xsd#consistency-assertion-formula' xlink:type='simple'/>
 
 <link:roleRef roleURI='http://www.xbrl.org/2008/role/link' xlink:href='http://www.xbrl.org/2008/generic-link.xsd#standard-link-role' xlink:type='simple'/>
 <link:roleRef roleURI='http://www.xbrl.org/2008/role/label' xlink:href='http://www.xbrl.org/2008/generic-label.xsd#standard-label' xlink:type='simple'/>
 <link:roleRef roleURI='http://www.xbrl.org/2010/role/message' xlink:href='http://www.xbrl.org/2010/generic-message.xsd#standard-message' xlink:type='simple'/>
 
 <link:arcroleRef arcroleURI='http://xbrl.org/arcrole/2010/assertion-satisfied-message' xlink:href='http://www.xbrl.org/2010/validation-message.xsd#assertion-satisfied-message' xlink:type='simple'/>
 <link:arcroleRef arcroleURI='http://xbrl.org/arcrole/2010/assertion-unsatisfied-message' xlink:href='http://www.xbrl.org/2010/validation-message.xsd#assertion-unsatisfied-message' xlink:type='simple'/>
 
 
 <link:documentation> 
     <![CDATA[if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity)]]>
 </link:documentation>
 <link:documentation> 
     <![CDATA[If LiabilitiesAndEquity = 0 and Assets <> 0 Then
    LiabilitiesAndEquity = Assets
End If]]>
 </link:documentation>
 

 <generic:link xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
<formula:formula xlink:type='resource' xlink:label='FORMULA' id='FAC_DERIVATION_BS_05' value='$Assets' source='Assets' aspectModel='dimensional' implicitFiltering='true'>
   <formula:decimals>'INF'</formula:decimals>
   <formula:aspects>
      <formula:concept>
         <formula:qname>fac:LiabilitiesAndEquity</formula:qname>
      </formula:concept>
   </formula:aspects>
</formula:formula>
     
     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
          xlink:from='FORMULA' 
          xlink:to='FORMULA_Label'
          order='1.0'/>
     
     <label:label xlink:type='resource' xlink:label='FORMULA_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
          xml:lang='en'>
          Impute the fact: LiabilitiesAndEquity; IF: ($LiabilitiesAndEquity eq null) and exists($Assets) VALUE: $Assets
     </label:label>
         
     <!-- Arcrole: FORMULA to Variable -->
     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
            xlink:from='FORMULA' order='1.0' 
            xlink:to='VARIABLE_LiabilitiesAndEquity'
            name='LiabilitiesAndEquity' 
            />
     
     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
            xlink:from='FORMULA' order='1.0' 
            xlink:to='VARIABLE_Assets'
            name='Assets' 
            />
     
     
     <!--  Resource: Fact Variables -->
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_LiabilitiesAndEquity' bindAsSequence='false' />
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Assets' bindAsSequence='false' />
     
     <!--  Arcroles: Variables to Filters -->
     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
            xlink:from='VARIABLE_LiabilitiesAndEquity' 
            xlink:to='FILTER_LiabilitiesAndEquity' order='1.0' complement='false' cover='true' />
     
     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
            xlink:from='VARIABLE_Assets' 
            xlink:to='FILTER_Assets' order='1.0' complement='false' cover='true' />
     
     
     
     <!-- Resource: Concept Filter -->
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_LiabilitiesAndEquity'>
         <cf:concept>
             <cf:qname>fac:LiabilitiesAndEquity</cf:qname>
         </cf:concept>
     </cf:conceptName>
     
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_Assets'>
         <cf:concept>
             <cf:qname>fac:Assets</cf:qname>
         </cf:concept>
     </cf:conceptName>
     
    <variable:precondition xlink:type='resource' xlink:label='PRECONDITION' test='($LiabilitiesAndEquity eq &quot;null&quot;) and exists($Assets)'/>
    <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set-precondition' xlink:from='FORMULA' xlink:to='PRECONDITION' order='3.0'/>
 
 </generic:link>

</link:linkbase>