{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["Business Structure","Tax Calculations"],"not_rendered":{"defined_names":2},"read":"whole","date_system":"1900"}

{"sheet":"Business Structure","index":0,"n_rows":58,"n_cols":7,"rows_kept":58}
[]
[null,"[Company Name]"]
[null,"Business Structure Selector"]
[null,"[Date]"]
[]
[null,"[Company Name] CONFIDENTIAL"]
[]
[null,"Gray cells will be calculated for you. You do not need to enter anything in them."]
[null,"Planned number of owners",2]
[null,"Required protection from personal liability","Low"]
[null,"Net income for business",{"v":250000,"d":"$250,000"}]
[null,"Owner's share of income",{"$f":"C11/C9","v":{"v":125000,"d":"$125,000"}}]
[null,"Salary received from business",{"v":20000,"d":"$20,000"}]
[null,"Owner's other income subject to self-employment tax",{"v":20000,"d":"$20,000"}]
[null,"Owner's marginal tax rate",{"v":0.28,"d":"28%"}]
[null,"State income tax rate on individual income",{"v":0.05,"d":"5.00%"}]
[null,"State income tax rate on business income",{"v":0.08,"d":"8.00%"}]
[]
[null,null,"Sole Proprietorship","Partnership","Corporation","S Corporation","Limited Liability Corporation (LLC)"]
[null,"Option available?",{"$f":"IF($C9=1,IF(C10=\"Low\",\"Yes\",\"No\"),\"No\")","v":"No"},{"$f":"IF($C9>1,IF(C10=\"Low\",\"Yes\",\"No\"),\"No\")","v":"Yes"},{"$f":"\"Yes\"","v":"Yes"},{"$f":"IF($C9<75,\"Yes\", \"No\")","v":"Yes"},"Yes"]
[null,"If no, reason option not available",{"$f":"IF(C20=\"Yes\",\"\",IF(C9>1,\"Number of planned owners\",IF(C10<>\"Low\",\"Liability\",\"\")))","v":"Number of planned owners"},{"$f":"IF(D20 = \"Yes\", \"\", IF($C9<2,\"Number of planned owners\", IF($C10<>\"Low\",\"Liability\",\"\")))","v":""},null,{"$f":"IF(F20=\"Yes\",\"\",IF($C9>=75,\"Number of planned owners\",IF($C10=\"High\",\"Liability\",\"\")))","v":""}]
[null,"Election to be treated as corporation? (Yes/No)",{"$nulls":4},"Yes"]
[null,"Business tax return required","None","Form 1065","Form 1120","Form 1120S",{"$f":"IF(G22=\"Yes\",\"Form 1120\",IF(C9>1,\"Form 1065\",IF(C9>1,\"Form 1065\",\"None\")))","v":"Form 1120"}]
[null,"Protection from personal liability","Low","Low","High","High","High"]
[]
[null,"Estimated Tax Liability Caused by Business"]
[null,"Salary from business",{"$f":"IF(C20=\"Yes\", $C$13, \"N/A\")","v":"N/A"},{"$f":"IF(D20=\"Yes\", $C$13, \"N/A\")","v":{"v":20000,"d":"$20,000.00"}},{"$f":"$C$13","v":{"v":20000,"d":"$20,000.00"}},{"$f":"$C$13","v":{"v":20000,"d":"$20,000.00"}},{"$f":"$C$13","v":{"v":20000,"d":"$20,000.00"}}]
[null,"Business income currently taxable to owners",{"$f":"IF(C20 = \"Yes\", C12, \"N/A\")","v":"N/A"},{"$f":"IF(D20=\"Yes\",C12,\"N/A\")","v":{"v":125000,"d":"$125,000.00"}},{"v":0,"d":"$0.00"},{"$f":"IF(F20=\"Yes\",C12,\"N/A\")","v":{"v":125000,"d":"$125,000.00"}},{"$f":"IF(G20=\"Yes\",IF(G22 = \"No\", $C12, 0),0)","v":{"v":0,"d":"$0.00"}}]
[null,"Percent that is self-employment income",{"$f":"IF(C20 = \"Yes\",100%, \"N/A\")","v":"N/A"},{"$f":"IF(D20=\"Yes\",100%, \"N/A\")","v":{"v":1,"d":"$1.00"}},{"v":0,"d":"$0.00"},{"v":0.5,"d":"$0.50"},{"$f":"IF(G20=\"Yes\", IF(G22 = \"No\", 100%, 0), \"N/A\")","v":{"v":0,"d":"$0.00"}}]
[]
[null,"Income from business subject to self-employment tax",{"$f":"IF(C20 = \"Yes\", C28*C29, \"N/A\")","v":"N/A"},{"$f":"IF(D20 = \"Yes\", D28*D29, \"N/A\")","v":{"v":125000,"d":"$125,000.00"}},{"$f":"IF(E20 = \"Yes\", E28*E29, \"N/A\")","v":{"v":0,"d":"$0.00"}},{"$f":"IF(F20 = \"Yes\", F28*F29, \"N/A\")","v":{"v":62500,"d":"$62,500.00"}},{"$f":"IF(G20 = \"Yes\", G28*G29, \"N/A\")","v":{"v":0,"d":"$0.00"}}]
[null,"Business income taxable to business","N/A","N/A",{"$f":"C12","v":{"v":125000,"d":"$125,000.00"}},"N/A",{"$f":"IF(G20=\"Yes\", IF(G22=\"No\", 0, C12), \"N/A\")","v":{"v":125000,"d":"$125,000.00"}}]
[]
[null,"Individual Tax"]
[null,"FICA tax withheld from salary","N/A",{"$f":"IF(D20 = \"Yes\", (MIN(D27,'Tax Calculations'!$C32)*'Tax Calculations'!$C33)+(D27*'Tax Calculations'!$C34), \"N/A\")","v":{"v":1530,"d":"$1,530.00"}},{"$f":"IF(E20 = \"Yes\", (MIN(E27,'Tax Calculations'!$C32)*'Tax Calculations'!$C33)+(E27*'Tax Calculations'!$C34), \"N/A\")","v":{"v":1530,"d":"$1,530.00"}},{"$f":"IF(F20 = \"Yes\", (MIN(F27,'Tax Calculations'!$C32)*'Tax Calculations'!$C33)+(F27*'Tax Calculations'!$C34), \"N/A\")","v":{"v":1530,"d":"$1,530.00"}},{"$f":"IF(G20 = \"Yes\", (MIN(G27,'Tax Calculations'!$C32)*'Tax Calculations'!$C33)+(G27*'Tax Calculations'!$C34), \"N/A\")","v":{"v":1530,"d":"$1,530.00"}}]
[null,"Tax on individual tax return:"]
[null,"Federal income tax",{"$f":"IF(C20 = \"Yes\", (C27+C28)*$C15, \"N/A\")","v":"N/A"},{"$f":"IF(D20=\"Yes\",(D28+D27)*$C15,\"N/A\")","v":{"v":40600.00000000001,"d":"$40,600.00"}},{"$f":"IF(E20=\"Yes\",(E28+E27)*$C15,\"N/A\")","v":{"v":5600.000000000001,"d":"$5,600.00"}},{"$f":"IF(F20=\"Yes\",(F28+F27)*$C15,\"N/A\")","v":{"v":40600.00000000001,"d":"$40,600.00"}},{"$f":"IF(G20=\"Yes\",(G28+G27)*$C15,\"N/A\")","v":{"v":5600.000000000001,"d":"$5,600.00"}}]
[null,"Self-employment tax","N/A",{"$f":"'Tax Calculations'!E29","v":{"v":10962.581896551725,"d":"$10,962.58"}},{"v":0,"d":"$0.00"},{"$f":"'Tax Calculations'!G29","v":{"v":8830.96875,"d":"$8,830.97"}},{"$f":"'Tax Calculations'!I29","v":{"v":0,"d":"$0.00"}}]
[null,"Tax saved on self-employment tax deduction",{"$f":"IFERROR(IF(C20=\"Yes\", -C38*0.5*$C15, \"N/A\"),\"N/A\")","v":"N/A"},{"$f":"IF(D20=\"Yes\", -D38*0.5*$C15, \"N/A\")","v":{"v":-1534.7614655172415,"d":"-$1,534.76"}},{"$f":"IF(E20=\"Yes\", -E38*0.5*$C15, \"N/A\")","v":{"v":0,"d":"$0.00"}},{"$f":"IF(F20=\"Yes\", -F38*0.5*$C15, \"N/A\")","v":{"v":-1236.3356250000002,"d":"-$1,236.34"}},{"$f":"IF(G20=\"Yes\", -G38*0.5*$C15, \"N/A\")","v":{"v":0,"d":"$0.00"}}]
[null,"State income tax",{"$f":"IF(C20=\"Yes\",(C27+C28)*$C16,\"N/A\")","v":"N/A"},{"$f":"IF(D20=\"Yes\",(D27+D28)*$C16,\"N/A\")","v":{"v":7250,"d":"$7,250.00"}},{"$f":"IF(E20=\"Yes\",(E27+E28)*$C16,\"N/A\")","v":{"v":1000,"d":"$1,000.00"}},{"$f":"IF(F20=\"Yes\",(F27+F28)*$C16,\"N/A\")","v":{"v":7250,"d":"$7,250.00"}},{"$f":"IF(G20=\"Yes\",(G27+G28)*$C16,\"N/A\")","v":{"v":1000,"d":"$1,000.00"}}]
[null,"Total individual tax",{"$f":"IFERROR(IF(C20=\"Yes\",SUM(C37:C40)+C35,\"N/A\"),\"N/A\")","v":"N/A"},{"$f":"IF(D20=\"Yes\",SUM(D37:D40)+D35,\"N/A\")","v":{"v":58807.82043103449,"d":"$58,807.82"}},{"$f":"IF(E20=\"Yes\",SUM(E37:E40)+E35,\"N/A\")","v":{"v":8130.000000000001,"d":"$8,130.00"}},{"$f":"IF(F20=\"Yes\",SUM(F37:F40)+F35,\"N/A\")","v":{"v":56974.63312500001,"d":"$56,974.63"}},{"$f":"IF(G20=\"Yes\",SUM(G37:G40)+G35,\"N/A\")","v":{"v":8130.000000000001,"d":"$8,130.00"}}]
[]
[null,"Business Tax"]
[null,"FICA tax withheld from wages",{"$f":"C35","v":"N/A"},{"$f":"D35","v":{"v":1530,"d":"$1,530.00"}},{"$f":"E35","v":{"v":1530,"d":"$1,530.00"}},{"$f":"F35","v":{"v":1530,"d":"$1,530.00"}},{"$f":"G35","v":{"v":1530,"d":"$1,530.00"}}]
[null,"Tax on business return:"]
[null,"Federal income tax","N/A","N/A",{"$f":"'Tax Calculations'!J46","v":{"v":40375,"d":"$40,375.00"}},"N/A",{"$f":"IF(G$22=\"Yes\",'Tax Calculations'!J46,\"N/A\")","v":{"v":40375,"d":"$40,375.00"}}]
[null,"State income tax","N/A","N/A",{"$f":"IF(E20=\"Yes\",(C12-E27)*C17,\"N/A\")","v":{"v":8400,"d":"$8,400.00"}},"N/A",{"$f":"IF(G$22=\"Yes\",E47,\"N/A\")","v":{"v":8400,"d":"$8,400.00"}}]
[null,"Total tax paid by business",{"$f":"C44","v":"N/A"},{"$f":"D44","v":{"v":1530,"d":"$1,530.00"}},{"$f":"E46+E47+E44","v":{"v":50305,"d":"$50,305.00"}},{"$f":"F44","v":{"v":1530,"d":"$1,530.00"}},{"$f":"IF(G20=\"Yes\", IF(G22 = \"Yes\", G46+G47+G44, G44), \"N/A\")","v":{"v":50305,"d":"$50,305.00"}}]
[]
[null,"Tax on future year dividend on personal return:"]
[null,"Federal income tax","N/A","N/A",{"$f":"IF(E20=\"Yes\",C12*C15,\"N/A\")","v":{"v":35000,"d":"$35,000.00"}},"N/A",{"$f":"IF(G$22=\"Yes\", E51, \"N/A\")","v":{"v":35000,"d":"$35,000.00"}}]
[null,"State income tax","N/A","N/A",{"$f":"IF(E20=\"Yes\",(C12-E27)*C16,\"N/A\")","v":{"v":5250,"d":"$5,250.00"}},"N/A",{"$f":"IF(G$22=\"Yes\", E52, \"N/A\")","v":{"v":5250,"d":"$5,250.00"}}]
[null,"Total tax on individual income",{"$f":"IFERROR(IF(C20=\"Yes\", C41+C44, \"N/A\"),\"N/A\")","v":"N/A"},{"$f":"IF(D20= \"Yes\", D41+D44, \"N/A\")","v":{"v":60337.82043103449,"d":"$60,337.82"}},{"$f":"E41+E44+E51+E52","v":{"v":49910,"d":"$49,910.00"}},{"$f":"F41+F44","v":{"v":58504.63312500001,"d":"$58,504.63"}},{"$f":"IF(G20=\"Yes\", IF(G22=\"Yes\", G41+G44+G51+G52,G41+G44), \"N/A\")","v":{"v":49910,"d":"$49,910.00"}}]
[null,"Total tax on business income",{"v":0,"d":"$0.00"},{"v":0,"d":"$0.00"},{"$f":"E46+E47","v":{"v":48775,"d":"$48,775.00"}},{"v":0,"d":"$0.00"},{"$f":"IF(G20=\"Yes\", IF(G22=\"No\", \"N/A\", G46+G47), \"N/A\")","v":{"v":48775,"d":"$48,775.00"}}]
[null,"Total tax on combined income",{"$f":"IFERROR(IF(C20=\"Yes\",C53+C54, \"N/A\"),\"N/A\")","v":"N/A"},{"$f":"IF(D20=\"Yes\",D53+D54, \"N/A\")","v":{"v":60337.82043103449,"d":"$60,337.82"}},{"$f":"IF(E20=\"Yes\",E53+E54, \"N/A\")","v":{"v":98685,"d":"$98,685.00"}},{"$f":"IF(F20=\"Yes\",F53+F54, \"N/A\")","v":{"v":58504.63312500001,"d":"$58,504.63"}},{"$f":"IF(G20=\"Yes\", IF(G22=\"No\", G53, G53+G54), \"N/A\")","v":{"v":98685,"d":"$98,685.00"}}]
[null,"Effective tax rate — individual income",{"$f":"IFERROR(IF(C$20=\"Yes\", IF(C$27+C$28 = 0, 0, C$53/(C$27+C$28)), \"N/A\"),\"N/A\")","v":"N/A"},{"$f":"IF(D$20=\"Yes\", IF(D$27+D$28 = 0, 0, D$53/(D$27+D$28)), \"N/A\")","v":{"v":0.41612289952437576,"d":"$0.42"}},{"$f":"IF(E$20=\"Yes\", IF(E$27+C$12 = 0, 0, E$53/(E$27+C$12)), \"N/A\")","v":{"v":0.34420689655172415,"d":"$0.34"}},{"$f":"IF(F$20=\"Yes\", IF(F$27+F$28 = 0, 0, F53/(F$27+F$28)), \"N/A\")","v":{"v":0.4034802284482759,"d":"$0.40"}},{"$f":"IF(G$20=\"Yes\", IF(G27+C12 = 0, 0, G53/(G27+C12)), \"N/A\")","v":{"v":0.34420689655172415,"d":"$0.34"}}]
[null,"Effective tax rate — business income","N/A","N/A",{"$f":"IF(E$20=\"Yes\", IF(E$32 = 0, 0, E54/E$32), \"N/A\")","v":{"v":0.3902,"d":"$0.39"}},"N/A",{"$f":"IF(G$20=\"Yes\", IF(G$22 = \"No\", \"N/A\", IF(G$32 = 0, 0, G54/G$32)),\"N/A\")","v":{"v":0.3902,"d":"$0.39"}}]
[null,"Effective tax rate — combined income",{"$f":"IFERROR(IF(C$20=\"Yes\", IF(C$27+C$28 = 0, 0, C$53/(C$27+C$28)), \"N/A\"),\"N/A\")","v":"N/A"},{"$f":"IF(D$20=\"Yes\", IF(D$27+D$28 = 0, 0, D$55/(D$27+D$28)), \"N/A\")","v":{"v":0.41612289952437576,"d":"$0.42"}},{"$f":"IF(E$20=\"Yes\", IF(E$32 = 0, 0, E55/E$32), \"N/A\")","v":{"v":0.78948,"d":"$0.79"}},{"$f":"IF(F$20=\"Yes\", IF(F$27+F$28 = 0, 0, F55/(F$27+F$28)), \"N/A\")","v":{"v":0.4034802284482759,"d":"$0.40"}},{"$f":"IF(G$20=\"Yes\", IF(G32 = 0, 0, G$55/G32), \"N/A\")","v":{"v":0.78948,"d":"$0.79"}}]

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[]
[null,{"$f":"'Business Structure'!B2","v":"[Company Name]"}]
[null,"Tax Calculations"]
[null,{"$f":"'Business Structure'!B4","v":"[Date]"}]
[]
[null,"[Company Name] CONFIDENTIAL"]
[]
[null,"Gray cells will be calculated for you. You do not need to enter anything into them."]
[null,"Individual Income Tax Rates"]
[null,{"v":0.35,"d":"35%"}]
[null,{"v":0.33,"d":"33%"}]
[null,{"v":0.28,"d":"28%"}]
[null,{"v":0.25,"d":"25%"}]
[null,{"v":0.15,"d":"15%"}]
[null,{"v":0.1,"d":"10%"}]
[]
[null,"Self-Employment (SE) Tax"]
[null,"Maximum earnings",{"v":90000,"d":"$90,000"}]
[null,"Social security tax rate",{"v":0.124,"d":"12.40%"}]
[null,"Medicare tax rate",{"v":0.029,"d":"2.90%"}]
[{"$nulls":3},"Sole Proprietorship","Partnership",null,"S Corporation",null,"Limited Liability Corporation"]
[null,"SE income from business",null,{"$f":"IF('Business Structure'!C20=\"Yes\", 'Business Structure'!C28*'Business Structure'!C29, 0)","v":{"v":0,"d":"$0"}},{"$f":"IF('Business Structure'!D20=\"Yes\", 'Business Structure'!D28*'Business Structure'!D29, 0)","v":{"v":125000,"d":"$125,000"}},null,{"$f":"IF('Business Structure'!F20=\"Yes\", 'Business Structure'!F28*'Business Structure'!F29, 0)","v":{"v":62500,"d":"$62,500"}},null,{"$f":"IF('Business Structure'!G20=\"Yes\", IF('Business Structure'!G22=\"No\", 'Business Structure'!G28*'Business Structure'!G29, 0), 0)","v":{"v":0,"d":"$0"}}]
[null,"Other SE income",null,{"$f":"'Business Structure'!$C$14","v":{"v":20000,"d":"20,000"}},{"$f":"'Business Structure'!$C$14","v":{"v":20000,"d":"20,000"}},null,{"$f":"'Business Structure'!$C$14","v":{"v":20000,"d":"20,000"}},null,{"$f":"'Business Structure'!$C$14","v":{"v":20000,"d":"20,000"}}]
[null,"Total SE income",null,{"$f":"D22+D23","v":{"v":20000,"d":"20,000"}},{"$f":"E22+E23","v":{"v":145000,"d":"145,000"}},null,{"$f":"G22+G23","v":{"v":82500,"d":"82,500"}},null,{"$f":"I22+I23","v":{"v":20000,"d":"20,000"}}]
[null,"Taxable social security income",null,{"$f":"MIN($C18,D24)*0.9235","v":{"v":18470,"d":"18,470"}},{"$f":"MIN($C18,E24)*0.9235","v":{"v":83115,"d":"83,115"}},null,{"$f":"MIN($C18,G24)*0.9235","v":{"v":76188.75,"d":"76,189"}},null,{"$f":"MIN($C18,I24)*0.9235","v":{"v":18470,"d":"18,470"}}]
[null,"Social security tax",null,{"$f":"D25*$C19","v":{"v":2290.28,"d":"2,290"}},{"$f":"E25*$C19","v":{"v":10306.26,"d":"10,306"}},null,{"$f":"G25*$C19","v":{"v":9447.405,"d":"9,447"}},null,{"$f":"I25*$C19","v":{"v":2290.28,"d":"2,290"}}]
[null,"Medicare tax",null,{"$f":"D25*$C20","v":{"v":535.63,"d":"536"}},{"$f":"E25*$C20","v":{"v":2410.335,"d":"2,410"}},null,{"$f":"G25*$C20","v":{"v":2209.47375,"d":"2,209"}},null,{"$f":"I25*$C20","v":{"v":535.63,"d":"536"}}]
[null,"Total SE tax",null,{"$f":"D26+D27","v":{"v":2825.9100000000003,"d":"2,826"}},{"$f":"E26+E27","v":{"v":12716.595000000001,"d":"12,717"}},null,{"$f":"G26+G27","v":{"v":11656.87875,"d":"11,657"}},null,{"$f":"I26+I27","v":{"v":2825.9100000000003,"d":"2,826"}}]
[null,{"$f":"\"SE tax from \"&B2","v":"SE tax from [Company Name]"},null,{"$f":"D28*(D22/D24)","v":0},{"$f":"E28*(E22/E24)","v":{"v":10962.581896551725,"d":"10,963"}},null,{"$f":"G28*(G22/G24)","v":{"v":8830.96875,"d":"8,831"}},null,{"$f":"I28*(I22/I24)","v":0}]
[]
[null,"FICA Tax for Employees and Businesses"]
[null,"Maximum earnings",{"v":90000,"d":"$90,000"}]
[null,"Social security tax rate",{"$f":"C19*0.5","v":{"v":0.062,"d":"6.20%"}}]
[null,"Medicare tax rate",{"$f":"C20*0.5","v":{"v":0.0145,"d":"1.45%"}}]
[]
[null,"Corporate Tax Rate Schedule"]
[null,"If taxable income is ","Over ","But not over","Tax is",null,null,"Of the \namount over ","Total \ncorporate tax","Owner's share"]
[null,null,{"v":0,"d":"$0"},{"v":50000,"d":"$50,000"},null,null,{"v":0.15,"d":"15%"},{"v":0,"d":"$0"},{"$f":"IF(Net_income_for_business<=D38, Net_income_for_business*G38, 0)","v":{"v":0,"d":"$0"}},{"$f":"IF(I38=0,0,I38/'Business Structure'!$C$9)","v":{"v":0,"d":"$0"}}]
[null,null,{"v":50000,"d":"$50,000"},{"v":75000,"d":"$75,000"},{"v":7500,"d":"$7,500"},"+",{"v":0.25,"d":"25%"},{"v":50000,"d":"$50,000"},{"$f":"IF(Net_income_for_business>D39, 0, IF(Net_income_for_business <=C39, 0,E39+((Net_income_for_business-H39)*G39)))","v":{"v":0,"d":"$0"}},{"$f":"IF(I39=0,0,I39/'Business Structure'!$C$9)","v":{"v":0,"d":"$0"}}]
[null,null,{"v":75000,"d":"$75,000"},{"v":100000,"d":"$100,000"},{"v":13750,"d":"$13,750"},"+",{"v":0.34,"d":"34%"},{"v":75000,"d":"$75,000"},{"v":0,"d":"$0"},{"$f":"IF(I40=0,0,I40/'Business Structure'!$C$9)","v":{"v":0,"d":"$0"}}]
[null,null,{"v":100000,"d":"$100,000"},{"v":335000,"d":"$335,000"},{"v":22250,"d":"$22,250"},"+",{"v":0.39,"d":"39%"},{"v":100000,"d":"$100,000"},{"v":80750,"d":"$80,750"},{"$f":"IF(I41=0,0,I41/'Business Structure'!$C$9)","v":{"v":40375,"d":"$40,375"}}]
[null,null,{"v":335000,"d":"$335,000"},{"v":10000000,"d":"$10,000,000"},{"v":113900,"d":"$113,900"},"+",{"v":0.34,"d":"34%"},{"v":335000,"d":"$335,000"},{"v":0,"d":"$0"},{"$f":"IF(I42=0,0,I42/'Business Structure'!$C$9)","v":{"v":0,"d":"$0"}}]
[null,null,{"v":10000000,"d":"$10,000,000"},{"v":15000000,"d":"$15,000,000"},{"v":3400000,"d":"$3,400,000"},"+",{"v":0.35,"d":"35%"},{"v":10000000,"d":"$10,000,000"},{"v":0,"d":"$0"},{"$f":"IF(I43=0,0,I43/'Business Structure'!$C$9)","v":{"v":0,"d":"$0"}}]
[null,null,{"v":15000000,"d":"$15,000,000"},{"v":18333333,"d":"$18,333,333"},{"v":5159000,"d":"$5,159,000"},"+",{"v":0.38,"d":"38%"},{"v":15000000,"d":"$15,000,000"},{"v":0,"d":"$0"},{"$f":"IF(I44=0,0,I44/'Business Structure'!$C$9)","v":{"v":0,"d":"$0"}}]
[null,null,{"v":18333333,"d":"$18,333,333"},"———",null,null,{"v":0.35,"d":"35%"},{"v":0,"d":"$0"},{"$f":"IF(Net_income_for_business>$C$45, Net_income_for_business*$G$45, 0)","v":{"v":0,"d":"$0"}},{"$f":"IF(I45=0,0,I45/'Business Structure'!$C$9)","v":{"v":0,"d":"$0"}}]
[null,"Total",{"$nulls":6},{"$f":"SUM(I38:I45)","v":{"v":80750,"d":"$80,750"}},{"$f":"SUM(J38:J45)","v":{"v":40375,"d":"$40,375"}}]