<?xml version='1.0' encoding='UTF-8'?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 2011-07-15 -->
<link:linkbase
   xmlns:xlink='http://www.w3.org/1999/xlink'
   xmlns:link='http://www.xbrl.org/2003/linkbase'
   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:xfi='http://www.xbrl.org/2008/function/instance'
   xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance'
   xmlns:xs='http://www.w3.org/2001/XMLSchema'
   xmlns:v='http://xbrl.org/2008/formula/conformance/variable'
   xmlns:uf='http://xbrl.org/2008/filter/unit'

   xmlns:brm="http://www.xbrlsite.com/Schemas/brm"
   xmlns:frm="http://www.xbrlsite.com/Schemas/frm"
   xmlns:pattern="http://www.xbrlsite.com/DigitalFinancialReporting/Metapattern/ComplexComputation" 

 xsi:schemaLocation='
     http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.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/assertion/consistency http://xbrl.org/2008/consistency-assertion.xsd
     http://xbrl.org/2008/assertion/existence http://xbrl.org/2008/existence-assertion.xsd
     http://xbrl.org/2008/assertion/value http://www.xbrl.org/2008/value-assertion.xsd
     http://xbrl.org/2008/variable http://xbrl.org/2008/variable.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/period http://www.xbrl.org/2008/period-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/label http://www.xbrl.org/2008/generic-label.xsd
     http://xbrl.org/2008/validation http://xbrl.org/2008/validation.xsd
     http://xbrl.org/2008/filter/unit http://www.xbrl.org/2008/unit-filter.xsd
  '>
 
     <!-- XBRL Formula arcroleRef declarations -->
     <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'/>
 

     <!-- Company taxonomy role references -->
     <link:roleRef xlink:type="simple" xlink:href="ComplexComputation.xsd#EarningsPerShareComponents" roleURI="http://www.xbrlsite.com/DigitalFinancialReporting/Metapattern/ComplexComputation/EarningsPerShareComponents" />

     <generic:link xlink:type='extended' xlink:role='http://www.xbrlsite.com/DigitalFinancialReporting/Metapattern/ComplexComputation/EarningsPerShareComponents'>
 
         <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION"
             id="Assertion_ComplexComputation_EarningsPerShare"
             aspectModel="dimensional" 
             implicitFiltering="true" 
             test="abs($EarningsPerShare - ($NetIncomeLoss div $WeightedAverageCommonShares)) eq 0" />


         <!--  ARC: Assertion to Label -->
         <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' order='1.0'
            xlink:from='ASSERTION'
            xlink:to='ASSERTION_Label'
            />
 
         <!--  LABEL -->
         <label:label xlink:type='resource' xlink:label='ASSERTION_Label'
            xlink:role='http://www.xbrl.org/2008/role/label'
            xml:lang='en'>Complex computation: pattern:EarningsPerShare = Net income divided by weighted average shares.</label:label>


	<!--  Arc from the assertions to the variables it depends on -->
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	             xlink:from="ASSERTION" 
	             xlink:to="v_NetIncomeLoss" 
	             order="1.0" 
	             name="NetIncomeLoss" 
	             />
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	             xlink:from="ASSERTION" 
	             xlink:to="v_WeightedAverageCommonShares" 
	             order="1.0" 
	             name="WeightedAverageCommonShares" 
	             />
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	             xlink:from="ASSERTION" 
	             xlink:to="v_EarningsPerShare" 
	             order="1.0" 
	             name="EarningsPerShare" 
	             />
		
		
        <!--  Fact variable Value Assertion  --> 
        
	    <variable:factVariable xlink:type="resource" 
	    xlink:label="v_NetIncomeLoss" 
	    bindAsSequence="false" fallbackValue="0" />
	    <cf:conceptName xlink:type="resource" xlink:label="f_NetIncomeLoss">
	      <cf:concept>
	        <cf:qname>pattern:NetIncomeLoss</cf:qname>
	      </cf:concept>
	    </cf:conceptName>	    
		    
	    <variable:factVariable xlink:type="resource" 
	    xlink:label="v_WeightedAverageCommonShares" 
	    bindAsSequence="false" fallbackValue="0" />
	    <cf:conceptName xlink:type="resource" xlink:label="f_WeightedAverageCommonShares">
	      <cf:concept>
	        <cf:qname>pattern:WeightedAverageCommonShares</cf:qname>
	      </cf:concept>
	    </cf:conceptName>	    
		    
	    <variable:factVariable xlink:type="resource" 
	    xlink:label="v_EarningsPerShare" 
	    bindAsSequence="false" fallbackValue="0"/>
	    <cf:conceptName xlink:type="resource" xlink:label="f_EarningsPerShare">
	      <cf:concept>
	        <cf:qname>pattern:EarningsPerShare</cf:qname>
	      </cf:concept>
	    </cf:conceptName> 

	
	 <!--  Fact variable to filter arcs assertion -->
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="v_NetIncomeLoss" 
	             xlink:to="f_NetIncomeLoss" 
	             order="1.0"
	             complement="false" 
	             cover="true"  />
	             
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="v_NetIncomeLoss" 
	             xlink:to="f_Unit" 
	             order="1.0"
	             complement="false" 
	             cover="true"  />

	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="v_WeightedAverageCommonShares" 
	             xlink:to="f_WeightedAverageCommonShares" 
	             order="1.0"
	             complement="false" 
	             cover="true"  />
	             
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="v_WeightedAverageCommonShares" 
	             xlink:to="f_Unit" 
	             order="1.0"
	             complement="false" 
	             cover="true"  />

	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="v_EarningsPerShare" 
	             xlink:to="f_EarningsPerShare" 
	             order="1.0"
	             complement="false" 
	             cover="true" />

	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="v_EarningsPerShare" 
	             xlink:to="f_Unit" 
	             order="1.0"
	             complement="false" 
	             cover="true" />

	<!--  Unit filter to cover all units -->
	    <uf:generalMeasures xlink:type="resource" xlink:label="f_Unit" test="true()" /> 
	    

   </generic:link>	

     
</link:linkbase>