The remaining assets were distributed as follows: 1 Debt repayments: The Center owes Takashi and Miki Ishikida $19,504 between 2001 and 2021. a Cash in the checking account: $823 in the checking account paid to Takashi and Miki Ishikida on December 19 2022 as a partial payment of the debt. b Domain Name USJP.org is transferred to Miki Ishikida as a part of the payment of the debt on December 31 2022. Its estimated fair market value is at most $2,000. c Takashi and Miki Ishikida forgive the remaining debts after receiving the assets listed in a and b on December 31 2022. Both Takashi and Miki Ishikida live at 3460 San Anselmo Ct Merced CA 95348. 2 Copyrights and Royalty Income: The Center abandoned the copyrights and made the books pubic domain ones. The publishing contract of the books with the publisher was canceled in September 2022. After the cancellation there is no sale of the books and no royalty payments
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