On January $1,20$Y$5,$ Dr$.$ Marcie Cousins established Health$-$Wise Medical, a medical practice organized as a corporation. The following conversation occurred the following August between Dr$.$ Cousins and a former medical school classmate, Dr$.$ Avi Abu, at an American Medical Association convention in Seattle: Dr$.$ Abu: Marcie, good to see you again. Why didn$$t you call when you were in Miami? We could have had dinner together. Dr$.$ Cousins: Actually, I never made it to Miami this year. My husband and kids went up to our Vail condo twice, but I got stuck in Jacksonville. I opened a new consulting practice this January and haven$$t had any time for myself since. Dr$.$ Abu: I heard about it$...$something...right? Dr$.$ Cousins: Yes, Health$-$Wise Medical. My husband chose the name. Dr$.$ Abu: I$$ve thought about doing something like that. Are you making any money? I mean, is it worth your time? Dr$.$ Cousins: You wouldn$$t believe it$.$ I started by opening a bank account with $$25,000,$ and my July bank statement has a balance of $$80,000.$ Not bad for six months$$all pure profit. Dr$.$ Abu: Maybe I$$ll try it in Miami! Let$$s have breakfast together tomorrow and you can fill me in on the details. Icon Comment on Dr$.$ Cousins$$ statement that the difference between the opening bank balance $($$$25,000)$ and the July statement balance $($$$80,000)$ is pure profit.