Greg Accounting Pty Ltd (a family company) receives contract receipts (approximately $90,000 per year) for accounting services provided by Greg (director of the company). The contract is given on the basis of completing monthly BAS and financial reports for the clients. Greg uses the client's equipment to process accounting transactions. Greg also uses a small office in the client's building. Greg performs all of the accounting tasks, while Greg's wife Jill performs secretarial works such as answering phones. Greg Accounting Pty Ltd has three clients. (1) Barry & Wheel Pty Ltd: (2) Barry Pty Ltd; and (3) Wheel Pty Ltd. Barry & Wheel Pty Ltd owns all of the shares in both Wheel Pty Ltd and Barry Pty Ltd. Required Determine whether the income described would be classified as personal services income. Clearly apply ALL possible PSI tests steps to determine the income above. (18 Marks)