10. JCS, Inc. is a CPA firm that performs three services: Individual Tax, Corporation Tax, and Partnership Tax. Financial data for the three services is as follows: Revenues Variable cost Fixed cost Total cost Income from operations Total number of returns completed Individual $250,000 $175,000 $10,000 $185,000 $65,000 250 Corporation $400,000 $275,000 $17,000 $292,000 $108,000 200 Partnership $160,000 $80,000 $12,000 $92,000 $68,000 100 The labor hours required to prepare a tax return are as follows, 4 labor hours, 5 labor hours, 8 labor hours. Which service should JCS emphasize in its marketing campaign