This case requires students to take a multi-year tax-planning perspective for an S Corporation owner-employee. The case emphasizes the Internal Revenue Code (IRC) §199A deduction (qualified business income (QBI) deduction, created by 2017 Tax Cuts and Jobs Act) and electronic spreadsheet skills. The case also includes reasonable compensation and cost recovery issues. Students perform tax research to identify factors relevant to QBI deductions and apply this research to make QBI deduction calculations. Then, students demonstrate knowledge of the flow-through entity by incorporating IRS rules and logic into electronic spreadsheets. Finally, students improve their tax-related decision-making skills by evaluating scenarios related to the QBI deduction in a flow-through entity setting.