<?xml version='1.0' encoding='utf-8'?>
<!-- Created by Charles Hoffman, CPA 4/15/2021 3:27:21 PM -->
<linkbase
  xmlns='http://www.xbrl.org/2003/linkbase'
  xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance'
  xmlns:xlink='http://www.w3.org/1999/xlink'
  xmlns:rpart='http://xbrlsite.com/sbrm/rparts-rs'
  xsi:schemaLocation='http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd http://xbrlsite.com/sbrm/rparts-rs http://xbrlsite.com/sbrm/sbrm-rparts-rs.xsd'>

   <roleRef xlink:type='simple' xlink:href='http://xbrlsite.com/sbrm/sbrm-rparts-rs.xsd#reportingStyle' roleURI='http://xbrlsite.com/sbrm/roles/reportingStyle'/>


  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='http://xbrlsite.com/sbrm/sbrm.xsd#sbrm_ReportingStyle' xlink:label='sbrm_ReportingStyle' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='sbrm_ReportingStyle' xlink:to='sbrm_ReportingStyle_lbl' />
    <reference xlink:type='resource' xlink:label='sbrm_ReportingStyle_lbl' xlink:role='http://xbrlsite.com/sbrm/roles/reportingStyle'>
        <rpart:Description>(BSU) Balance Sheet</rpart:Description>
        <rpart:ReportingStyleCode>BS1-IS1</rpart:ReportingStyleCode>
        <rpart:ReportingStyleLink>http://xbrlsite.com/seattlemethod/golden/ae/fac.xsd</rpart:ReportingStyleLink>
        <rpart:ReportingChecklistLink>http://xbrlsite.com/seattlemethod/golden/ae/dr-rules-def.xml</rpart:ReportingChecklistLink>
        <rpart:TypeSubtypeRulesLink>http://xbrlsite.com/seattlemethod/golden/ae/typeSubtype-rules-def.xml</rpart:TypeSubtypeRulesLink>
        <rpart:TemplatesLink>http://www.xbrlsite.com/seattlemethod/golden/ae/templates/disclosures-templates-ref.xml</rpart:TemplatesLink>
        <rpart:ExemplarsLink>http://www.xbrlsite.com/seattlemethod/golden/ae/exemplars/disclosures-exemplarsList-ref.xml</rpart:ExemplarsLink>
    </reference>
  </referenceLink>



</linkbase>
