Darlene is employed full time at Abee coroporations coroporate headquarters as a comunication manager $,$ where she is paid a salary and annual bonus $.$ Darlene has BS in communication from Drexel university $.$Albee coroporation is located in king of prussia,pennsylvania $.$Darlene considers herself a freekance author during the time she is not wirking at Albee. She gas published several articles With the first one being published in $2019.$

During the following years Darlene spent a considerable amount of her personal time writing articles and submitting them to various prriodicals for publication $.$Some of her submission have been accepted for publication and she recived compdnsation for her published articles Darlene occasionally meets with editors to discuss her ideas and seek their insight on how to improve her acceptance rate $.$Darlene maintains a separate room in her home in Abington $,$ pennsylvania $(12$ ft $.$x $15$ ft $)$ for the sole purpose of writing $.$ For accounting purpose $,$ she has recorded expenses for a pro rata share of the utility bills and homeowner's insurance $.$She has also incured various office expense $.$

Darlene is requsting our firms assistance in preparing her $2023$ federal and pennsylvania individual income tax returns $.$ In the past $,$ she has not claimed the income or expense associated with her freelance writing activity since she had not relazied a profit $.$ You $($ the tax partner $)$ are requsted to prepare a tax memo addressed to Darlene $,$ providing advice on her current tax situation $.$ This should include A dudcussion of her prior year tax filings $.$

Please prepare in the form of tax memo addressed to a client and the tax partner