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... Janet also works part-time for the corporation. ... In addition, Janet is also employed as a manager at Azalea Boots Outdoor Store. ... Consequently, Janet received a salary of $25,000 and ordinary business income of $25,000. ... Janet also earned $30,000 in salary from her job at the outdoor store. ... After the end of the year, Janet received a Schedule K-1 from Topp Summittz that shows her $25,000 in ...