You are a CPA with an office in NearLakes City and clientsconsisting primarily of professionals entrepreneurs and smallbusiness owners. John Smith Esq. a practicing attorney withoffices near yours walks in your office and wants advice from yourelating to a recent influx of cash he received as a result ofwinning a large jury verdict on behalf of his client in a personalinjury case. His wife Jane Smith accompanies him during yourmeeting because she has some additional tax planning advice to askof you.