Where is the office of the certified public accountant located for Best Brains?

ACCUTAX BIZSOLUTIONS LLC

Address: 1001 S. MAIN ST. STE 600 KALISPELL, MT 59901 Phone: (646) 543-5898

INDEPENDENT AUDITOR'S REPORT

To, The Board of Directors, Best Brains Inc. 135 East Algonquin Rd Arlington Heights, IL

Report on Financial Statements

We have audited the financial statements of Best Brains Inc., which comprise the balance sheet as of December 31, 2024, and 2023, and the related statements of operations, statement of stockholders' equity, and cash flows for the year then ended, and the related notes to the financial statements.

In our opinion, the financial statement referred to above present fairly, in all material respects, the financial position of Best Brains Inc., as of December 31, 2024, and 2023 and the results of its operations and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion

We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Best Brains Inc. and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements

Source: Item 21 — FINANCIAL STATEMENTS (FDD page 42)