Client 1 Client 1 is a higher-income client earning $860,000 per year. He is self-employed and founded a drop-shipping online retail store 3 years ago. He is 35 years old, divorced 4 years ago, and has one child, aged 5. There was no qualified domestic relations order (QDRO), just child support, and his ex-wife retained full custody. He may need an inexpensive method to borrow money in the near future for business expansion. He lives a moderate lifestyle and can save a large portion of his income while residing in Bali, Indonesia, with a lower cost of living and foreign income tax exclusion (See IRS.GOV for current annual exclusion). He wants to participate in his child's college education. He