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      &lt;font&gt;(3) Real Estate Held for Investment &amp;ndash;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="text-align: justify; font-family: Times New Roman; font-size: 12.0pt;"&gt;

      &lt;font&gt;On February&amp;nbsp;23, 2012, the Company purchased a 53%

      interest in a Tractor Supply Company store in Starkville,

      Mississippi for $1,510,500. The Company allocated $257,767 of

      the purchase price to Acquired Intangible Lease Assets,

      representing in-place lease intangibles, and allocated

      $92,542 to Acquired Below-Market Lease Intangibles. The

      Company incurred $28,135 of acquisition expenses related to

      the purchase that were expensed. The property is leased to

      Tractor Supply Company under a Lease Agreement with a

      remaining primary term of 15 years (as of the date of

      purchase) and annual rent of $115,542 for the interest

      purchased.&amp;nbsp;The remaining interest in the property was

      purchased by AEI Net Lease Income &amp;amp; Growth Fund XX

      Limited Partnership, an affiliate of the Company.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for certain real estate investment financial statements, real estate investment trust operating support agreements, real estate owned, retail land sales, time share transactions, as well as other real estate related disclosures.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 6

 -Subparagraph a

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 970

 -SubTopic 360

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.12-28)

 -URI http://asc.fasb.org/extlink&amp;oid=6590653&amp;loc=d3e638233-123024



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 28

 -Article 12



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph c

 -Subparagraph Schedule III

 -Article 5



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 10

 -Subparagraph 4

 -Article 9



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 11

 -Article 9



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