MATH IS HARD The latest Life & Style (Photo: Lifeandstylemag.com)

That's not even counting drugs, moon pies, and Sam Lutfi.

As predicted, Life & Style has been crunching the numbers and found that Spears, once estimated by Forbes to be worth $100 million (making her the 12th richest female entertainer in the world) is now worth a paltry $40 million. The number actually comes from Adam Streisand, an attorney for Spears who declared her worth in court. The mag also catches wind of the rumor we reported earlier this week that the IRS is looking into her finances but comes up with a wacky reason. "They want to find out if she's been ripped off and by whom," and insider tells the mag. Does the IRS provide that kind of service for you? Then again, when's the last year you spent eight figures? (There's only so many times you can go to Sandals.)

The breakdown of spending, by the glossy's numbers, after the jump ...

• Shopping: $192,000 a year

• Monthly clothing budget: $16,000

• Vacations: $1.2 million yearly

• "The paperwork from her divorce from Kevin shows she also blows about $102,000 a month jetting off to places like Hawaii," L&S reports.

• Alimony: $15,000 a month

• Doctors: $86,000 a month

• Health insurance and other medical expenses: $1 million