Colleen is in the business of licensing software to customers. Colleen discusses and evaluates the customer$$s software needs with the customer. She offers many solutions to the client based upon her expertise of the software the client needs. Colleen advises the customer on the particular software products it licenses and how each software fits the customer$$s needs. Colleen is paid a flat price for the software license. After the customer licenses the software, Colleen helps to implement the software. Is Colleen consulting for purposes of $199$A$?$