Using the PSI rules and TR 2021 / D2, explain whether the income of Patrick is Personal Services Income or a Personal Services Business, or whether more information is needed: a. He is a computer consultant that works from his spare bedroom. b. He uses his own equipment, as this equipment is only a laptop and some basic software. c. He provides broad quotes for jobs, but ultimately charges a day rate of $2,500.

d.His role is as an IT consultant and typically involves: i. Appearances in court as an independent expert. ii. Coaching organizational staff on the best practice IT systems. ill. Attempting to hack into large organizations computer systems, and provide them feedback on how he did it. e. He has professional indemnitv insurance as he is concerned about being held negligent for his actions. f. He send invoices after the agreed contracted is completed.