Kerry's Top 10 List

Just in case you missed it John Kerry joked on ''The Late Show with David Letterman'' on Monday about changes under President Bush's tax plan. Here are Kerry's ''Top 10 Bush Tax Proposals'':

10. No estate tax for families with at least two U.S. presidents.
9. W-2 Form is now Dubya-2 Form.
8. Under the simplified tax code, your refund check goes directly to Halliburton.
7. The reduced earned income tax credit is so unfair; it just makes me want to tear out my lustrous, finely groomed hair.
6. Attorney General John Ashcroft gets to write off the entire U.S. Constitution.
5. Texas Rangers can take a business loss for trading Sammy Sosa.
4. Eliminate all income taxes; just ask Teresa Heinz Kerry to cover the whole damn thing.
3. Cheney can claim Bush as a dependent.
2. Hundred-dollar penalty if you pronounce it ''nuclear'' instead of ''nucular.''
1. George W. Bush gets a deduction for mortgaging our entire future.