Dave has 2 employees is contemplating the Affordable Health Care Act provisions and the effect they will have on his business operations. He wonders how to keep his business profitable, how to best take advantage of available tax deductions and credits and how they can plan more efficiently to minimize their tax burden while increasing their wealth. Diane is wondering how changes in the family composition and tax law changes might effect their 2018 taxes and what steps they can take now to reduce their tax liability. What advice can you offer the Peltons on how they can improve their current tax situation and improve their tax planning process for next year? Compose a 2 page tax memo or a client letter to the Peltons enumeratiog all of your tax recommendations and the reasons why the proposed changes make sense