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Your final portfolio artifact is the comprehensive, professional tax memo and appendix that you develop for Ms. Emma Shire, another client at S.N.H.U., LLC. As you did with the previous two artifacts, make sure to incorporate the feedback that you receive from your instructor and peers. Memo: You will justify recommendations and explain potential issues and future decisions relating to Ms. Shire’s tax situations. Given that Ms. Shire is not well versed in accounting, make sure that your memo addresses her concerns in language that she can understand. Address Ms. Shire’s questions pertaining to personal tax planning. Based on her given information, what actions can Ms. Shire take throughout the year to effectively reduce her tax liability? Provide specific recommendations, defend them with tax regulations, and explain the tax consequences or savings in conceptual and dollar value terms. Address Ms. Shire’s questions pertaining to her partnership income. Based on the given information, what actions can Ms. Shire take throughout the year to effectively reduce her tax liability from the partnership? What are the tax consequences to Ms. Shire if she and her partner choose to change their business to a corporation? Provide specific recommendations, defend them with tax regulations, and explain the tax consequences or savings in