jackie owns and operates a website design business. to keep up with new technology, she spends $5,000 per year upgrading her computer equipment. she runs the business out of a room in her home. if she did not use the room as her business office, she could rent it out for $2,000 per year. jackie knows that if she did not run her own business, she could return to her previous job at a large software company that would pay her a salary of $60,000 per year. jackie has no other expenses.