Kelly and Sam met while working as web developers for a large consulting firm that is shutting down its web development business. They are thinking of going into business together because three of the consulting firm's clients have asked them to continue supporting their web sites, and they think that more of the consulting firm's web development clients will also want support.

• Kelly is a 38 year old is a single parent with two children (age 6 and age 8). Kelly has a severance package from the consulting firm equal to 6 months salary and benefits. Kelly owns a 12 year old car and lives in a rented apartment. Kelly has over $150,000 saved for her retirement and $40,000 saved for her children's education.
• Sam is 50 years old, married, with no children. Sam has a severance package from the consulting firm equal to 12 months salary and benefits. Sam's spouse also works, and together they own a house and two cars (both under two years old). The house is worth $750,000 and $630,000 of the mortgage on the house has been paid. Sam has $400,000 in retirement savings and $5,000 in consumer debt.

what is a recommended a business structure to Kelly and Sam.