Jerry is a production manager of company XYZ that produces packaged fruit baskets. The company employs agency personnel from a professional staffing firm. The contract for a number of employees is signed at the beginning of the year and the number of employees cannot change during the year. The marketing department provided a quarterly demand estimate for the next year along with the number of working days each quarter. Please help Jerry determine the minimum number of employees XYZ will need to avoid any shortages in the forecasted demand. The current number of agency employees is 45; the last quarter production was 19800 units; the working number of days in the last quarter was 88. The inventory at the end of last year is 300. Required:
Use the constant workforce plan to determine number of agencies required for the next year.

James jones is the owner of a small retail business operated as a sole proprietorship. during 2017, his business recorded the following items of income and expense: revenue from inventory sales $ 147,000 cost of goods sold 33,500 business license tax 2,400 rent on retail space 42,000 supplies 15,000 wages paid to employees 22,000 payroll taxes 1,700 utilities 3,600 compute taxable income attributable to the sole proprietorship by completing schedule c to be included in james’s 2017 form 1040. compute self-employment tax payable on the earnings of james’s sole proprietorship by completing a 2017 schedule se, form 1040. assume your answers to parts a and b are the same for 2018. further assume that james's business is not a service business, and that it has $155,000 unadjusted basis in tangible depreciable property. calculate james's 2018 section 199a deduction.