I realize that this is taxation. Then what subject can I put this under in order to get help?

PROBLEM 1 INDIVIDUALS (FORM 1040) David R. and Sheri N. Johnson (ages 45 and 40 are married and live at 641 Cody Way, Casper, WY 82609, David is a consulting engineer, w le Sheri is a paralegal. They file a joint return and usc the cash basis tor tax purposcs. 1. Trained as a mining engineer, David has developed considerable expenise in the and disposition of waste material. He is also well versed in the Federal and state requirements for land reclamation projects. David maintains a consulting practice throu gh which he advises clients on these maallers. Davids business activity code is 541990. Most of his clients arc smal minc owncr/ operators located in Wyoming a nd contiguous states Ge g., Montana, Idaho. Uuab. Usually, David is restaincd by a client on a contract foc basis and is rcimburscd for all out-of-pocket expenses. In performing his services, David usually visits the job site and later submits his recommendations in a written report along with a state- ment for his services and expenses. David received the following amounts from his consulting business in 2015 Fees for services rendered $92,800 Expense reimbursement Airfare Meals 6100 Transportation (taxis, airport imos, car rentals) 920 Subtotal for expense reimbursement 20,420 Total received $113,220 2. The following fees for rendered services are not included in the receipts listed item 1 above: Echo Mining: Payment received January 2016 work done December 2015 $5,100 Sesa Mining: Payment received January 2015 work done December 2014 Cormorant Mining: No payment received: work done March 2015 3,700