janice dempsey has just started her own tax preparation firm.she has leased office space in a building, and she is incorporating her business as a Subchapter S corporation under the Internal revenue code. she has purchased desk chairs, computers and copiers from staples trough a line of credit they have established for her. She is also a CPA in the State of Arizona and her license fees and continuing education hours are due within 90 days. janice will begin only a clerical person as an employee to serve as receptionist and book keeper. List all of the areas of the law that affect Janice in her new business.