<?xml version="1.0" encoding="UTF-8"?>
<!-- Created by Charles Hoffman, CPA: 2019-04-12 -->
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  <link:roleRef roleURI="http://www.xbrl.org/2008/role/link" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-link.xsd#standard-link-role"/>
  <link:roleRef roleURI="http://www.xbrl.org/2008/role/label" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#standard-label"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/element-label" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#element-label"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-filter" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-filter"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set-precondition" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set-precondition"/>
  <generic:link xlink:type="extended" xlink:role="http://www.xbrl.org/2008/role/link">
    <formula:formula xlink:type="resource" xlink:label="formula" id="FORMULA_Derive_Liabilities" value="$LiabilitiesAndEquity - $Equity" source="LiabilitiesAndEquity" aspectModel="dimensional" implicitFiltering="true">
      <formula:decimals>"INF"</formula:decimals>
      <formula:aspects>
        <formula:concept>
          <formula:qname>fac:Liabilities</formula:qname>
        </formula:concept>
      </formula:aspects>
    </formula:formula>
    <label:label xlink:type="resource" xlink:label="formula_label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">Computes liabilities from LiabilitiesAndEquity and Equity</label:label>
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="formula" xlink:to="formula_label" order="1.0"/>
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_LiabilitiesAndEquity" bindAsSequence="false"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="formula" xlink:to="VARIABLE_LiabilitiesAndEquity" order="1.0" name="LiabilitiesAndEquity"/>
    <label:label xlink:type="resource" xlink:label="VARIABLE_LiabilitiesAndEquity_label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">Binds to any LiabilitiesAndEquity fact</label:label>
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="VARIABLE_LiabilitiesAndEquity" xlink:to="VARIABLE_LiabilitiesAndEquity_label" order="1.0"/>
    <cf:conceptName xlink:type="resource" xlink:label="filter_LiabilitiesAndEquity">
      <cf:concept>
        <cf:qname>fac:LiabilitiesAndEquity</cf:qname>
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    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_LiabilitiesAndEquity" xlink:to="filter_LiabilitiesAndEquity" order="2.0" complement="false" cover="true"/>
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Equity" bindAsSequence="false"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="formula" xlink:to="VARIABLE_Equity" order="2.0" name="Equity"/>
    <label:label xlink:type="resource" xlink:label="VARIABLE_Equity_label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">Binds to any Equity fact</label:label>
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="VARIABLE_Equity" xlink:to="VARIABLE_Equity_label" order="1.0"/>
    <cf:conceptName xlink:type="resource" xlink:label="filter_Equity">
      <cf:concept>
        <cf:qname>fac:Equity</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Equity" xlink:to="filter_Equity" order="3.0" complement="false" cover="true"/>
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Liabilities" bindAsSequence="false" fallbackValue="&quot;null&quot;"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="formula" xlink:to="VARIABLE_Liabilities" order="2.0" name="Liabilities"/>
    <label:label xlink:type="resource" xlink:label="VARIABLE_Liabilities_label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">Binds to any Liabilities fact</label:label>
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="VARIABLE_Liabilities" xlink:to="VARIABLE_Liabilities_label" order="1.0"/>
    <cf:conceptName xlink:type="resource" xlink:label="filter_Liabilities">
      <cf:concept>
        <cf:qname>fac:Liabilities</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Liabilities" xlink:to="filter_Liabilities" order="3.0" complement="false" cover="true"/>
    <variable:precondition xlink:type="resource" xlink:label="precondition" xlink:title="precondition" test="exists($LiabilitiesAndEquity) and exists($Equity) and ($Liabilities eq &quot;null&quot;)"/>
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  </generic:link>
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