On her return to Monterey, Eunice married her high school sweetheart and in the second year of her law practice with her father, Eunice had a baby. She took a three-month maternity leave from the law practice. The firm again earned $550,000 of net income and Duffy and Eunice divided that amount as they had the prior year. As a result of Eunice's maternity leave, Duffy billed 60 percent of the total hours billed by the law firm and Eunice billed 40 percent of the total hours. Should the allocation of earnings be respected for tax purposes? What factors do you consider relevant to the determination