Write 3 - 4 sentences for an IEP's Present Level(s) of Academic and Functional Performance using the following: Kaiden is able to count by 2's, 5's and 10's and can add and subtract 2 and 3 digit numbers without regrouping. He is able to add 2 and 3 digit numbers with regrouping. Kaiden can identify the value of each coin and the dollar and is currently working on counting coins up to $1.00. Kaiden will continue to work on subtracting 2 or more digit numbers with regrouping and using arrays to perform more complex math skills such as fractions, multiplication and division. Kaiden continues to show delays in his math skills and continues to need direct instruction and assistance in building these skills. These mathmatical skill deficits greatly interfere with his ability to be successful in the general curriculum