MARY AND MARK FILE JOINTLY. MARYS OWN A FLORAL SHOP AS A SOLE PROPRIETOR. mARK IS AN EMPLOYEE OF A MANUFACTURER. WHOSE NAME SHOULD BE ENTERED I THE HEADING OF SCHEDULE C FOR THE FLORAL SHOP BOTH MARK AND MARY MAME BECAUSE OF JOINT RETURN MARK NAME BECAUSE NAME IS ON COUPLE FORM 1040 MARYS NAME BECAUSE STORE OWNER ONLY THE NAME OF THE STORE