Your client, Jack Killamore, began working as an Uber driver this year. Prepare a memo to Jack explaining the tax implications of his work. Topics should include (1) what records to keep (both for income and expenses), (2) unique situations facing Uber drivers (e.g., specific deductions; self-employment status), and (3) what tax forms must be filed and (briefly) how to prepare those forms [e.g., Schedule C (Form 1040)].