Simulation
　　1. Pizza manager income employer paid health insurance 2) employer paid health insurance for wife and children 3) employer paid apartment rent that pizza manager required to live 4) employer paid free pizza for his children 5) employee paid safe shoes, 問這些哪些是taxable，哪些是nontaxable, 哪些是2%miscellaneous itemized deduction
　　2. Research  definition of employee
　　definition of employee.說有個公司啊讓員工在家辦公，但是提供電腦等設施，用完了還是要還給公司的，其實相當是借用，希望你用definitionof employee來說明一下他們是雇傭關系而不是與第三方的合作關系。
　　IRC 3306 i
　　3. Research
　　Debtor’s bankruptcy estate 在bankruptcy 如何allocate income
　　IRC 1398 e
　　4. ACE AAA effect 影響
　　5. Distribute asset partnership and property basis 計算， gain or loss
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