In 2019, Maresa and Lance started a computer software business. Maresa prepared marketing materials and Lance made sales calls. During the rst year, Lance sold 10 copies of certain of their software programs for $50,000 each. The business had a net prot of $480,000 and Maresa and Lance each received $240,000. In January 2020, Maresa and Lance hired an attorney to incorporate their business under the name \"Software Inc\