Sean Elt publishes a blog online, "Comics and Collectibles," and maintains a web site that provides relevant information to interested individuals. In addition, he sells various collectables to individuals looking for difficult to find items. Sean receives income from the sale of these items and from advertisers promoting goods and services related to the items Sean sells and the information he blogs about. Sean has been working for an employer that is unrelated to the information he blogs about and the items he sells; however, his internet business is beginning to generate sufficient income to allow him to leave his employment. He wants to take his savings, which amounts to about $60,000 and devote his full time efforts to his internet enterprise which he believes will generate approximately $75,000 of net income in the first year. Jayne Reynolds owns a semi-truck that she uses to transport products for various clients under the trade name "Lightening Bug Enterprises." Jayne's business has increased substantially, due to her reputation and she is looking to expand. She has arranged investment capital that will allow her to purchase two additional vehicles that she will use to handle the additional business. She is debating whether it would be better to hire two additional drivers as employees, treat them as independent contractors, or allow them to join her venture as partners. She is trying to determine what form of business organization would work best for her. Howard Taylor owns six restaurants that center around a menu of pizza and other Italian recipes. He wants to expand the business as quickly as possible to take advantage of consumer trends that indicate that the market for pizza places will expand by 25% over the next five years. He wants to know what business organization will provide him with the greatest opportunity to expand quickly without tying up his own capital or increasing his business debt.