The clock is ticking for anyone wanting to take advantage of the tax break tied to the Missouri Savings for Tuition – or MOST – program. Contributions must be made by the close of business tomorrow to qualify for a 2002 State Income Tax deduction. State Treasurer Nancy Farmer says a MOST account can be started by anybody, even someone without a child or other beneficiary in mind. The contribution limit for 2002 is $8,000 per taxpayer. Money invested in a MOST account can be deducted from state taxes and the interest that grows over the years is exempt from both state and federal taxes. All money must be used, however, for higher education tuition and other associated costs.