<?xml version='1.0' encoding='UTF-8'?>
<!-- Created by Charles Hoffman, CPA: 7/30/2021 -->

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 xmlns:link='http://www.xbrl.org/2003/linkbase'
 xmlns:xfi='http://www.xbrl.org/2008/function/instance'
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 xmlns:formula='http://xbrl.org/2008/formula'
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 xmlns:va='http://xbrl.org/2008/assertion/value'
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     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
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 <!-- 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'/>
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 <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'/>


 <generic:link xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
<formula:formula xlink:type='resource' xlink:label='FORMULA' id='FAC_DERIVE_CI001' value='$ComprehensiveIncomeLoss' source='ComprehensiveIncomeLoss' aspectModel='dimensional' implicitFiltering='true'>
   <formula:decimals>'INF'</formula:decimals>
   <formula:aspects>
      <formula:concept>
         <formula:qname>fac:NetIncomeLoss</formula:qname>
      </formula:concept>
   </formula:aspects>
</formula:formula>


     <!-- 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_ComprehensiveIncomeLoss'
            name='ComprehensiveIncomeLoss'
            />

     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set'
            xlink:from='FORMULA' order='1.0'
            xlink:to='VARIABLE_NetIncomeLoss'
            name='NetIncomeLoss'
            />

     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set'
            xlink:from='FORMULA' order='1.0'
            xlink:to='VARIABLE_OtherComprehensiveIncome'
            name='OtherComprehensiveIncome'
            />


     <!--  Resource: Fact Variables -->
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_ComprehensiveIncomeLoss' bindAsSequence='false' />
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_NetIncomeLoss' bindAsSequence='false' />
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_OtherComprehensiveIncome' bindAsSequence='false' />

     <!--  Arcroles: Variables to Filters -->
     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
            xlink:from='VARIABLE_ComprehensiveIncomeLoss'
            xlink:to='FILTER_ComprehensiveIncomeLoss' order='1.0' complement='false' cover='true' />

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

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


     <!-- Resource: Concept Filter -->
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_ComprehensiveIncomeLoss'>
         <cf:concept>
             <cf:qname>fac:ComprehensiveIncomeLoss</cf:qname>
         </cf:concept>
     </cf:conceptName>

     <cf:conceptName xlink:type='resource' xlink:label='FILTER_NetIncomeLoss'>
         <cf:concept>
             <cf:qname>fac:NetIncomeLoss</cf:qname>
         </cf:concept>
     </cf:conceptName>

     <cf:conceptName xlink:type='resource' xlink:label='FILTER_OtherComprehensiveIncome'>
         <cf:concept>
             <cf:qname>fac:OtherComprehensiveIncome</cf:qname>
         </cf:concept>
     </cf:conceptName>


    <variable:precondition xlink:type='resource' xlink:label='PRECONDITION' test='($NetIncomeLoss eq &quot;null&quot;) and ($OtherComprehensiveIncome eq &quot;null&quot;) and exists($ComprehensiveIncomeLoss)'/>
    <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>

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