From: Jeffrey Epstein <jeevacationggmail.com>

From: Jeffrey Epstein <jeevacationggmail.com> To: Melanie Spinella Subject: Date: Wed, 17 Apr 2013 11:34:24 +0000 If the borrowed funds are commingled with other funds that were not borrowed ("un-borrowed funds"), then potential interest deductions on the loan can be lost. Basically, separate accounts for one's business, rental properties, investments, and personal affairs must be kept. Do not commingle borrowed funds with un-borrowed funds. Try not to use the borrowed monies for personal expenditures. If one wants to borrow to buy a personal-use item, make the purchase first from the savings account, then restore the savings account with the borrowed money. In this scenario, the savings account is an "investment," and therefore, the loan interest is deductible as investment interest (which is better than it being nondeductible personal interest). The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of Jeffrey Epstein Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to jeevacationg4gmil.com and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA00874667