On February 1st, John agrees to prepare Susan's tax return for $1,000 and complete the work by April 15th. On April 12th, Susan calls John to check on the status of her tax return and John tells her that he won't be able to complete her return by April 15th. Susan then hires A1 Tax services to complete her tax return. A1 charges Susan $1,500.00 and completes the return on time.