Sally Jones, while employed with H & R Block signed an employment agreement that provided, in part:

The employee will not engage directly or indirectly in the carrying on or conducting the business of tax preparation services as an owner, agent, representative or employee in any manner whatsoever in the state in which the employee was assigned the two years next proceeding the termination of the Employment Agreement and for a period of two years from and after the date upon which she ceases for any reason whatsoever to be an employee of H & R Block.

Sally quits her job at H & R Block and immediately opens her own tax preparation business 100 miles from where she used to work at H & R Block but within the same state. H & R Block sues Sally for violating the terms of her employment agreement.

a. Argue why H & R Block will be successful in the lawsuit.

b. Argue why Sally will be successful in the lawsuit.