Income Opportunity Realty Investors (IOR) SC TO-T/A Third party tender offer statement (amended)

Transcontinental Realty Investors, Inc. SC TO-T/A

Exhibit 107

Calculation of Filing Fee Tables

Table 1 – Transaction Valuation

	Transaction Valuation	Fee rate	Amount of Filing fees
Fees to Be Paid	N/A	*
Fees Previously Paid
Total Transaction Valuation
Total Fees Due for Filing
Total Fees Previously Paid
Total Fee Offsets
Net Fee Due

Table 2 – Fee Offset Claims and Sources

	Registrant or filer name	Form or filing type	File number	Initial filing date	Filing date	Fee offset claimed	Fee paid with fee offset source
Fee Offset Claims
Fee Offset Sources

Explain how the transaction valuation was determined. 

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* the Fee Rate is $153.10 per million dollars of Transaction Valuation from and after October 1, 2024 pursuant to SEC Fee Rate Advisory issued August 20, 2014.