Acme Pools Inc. is in the business of installing and maintaining custom designed pools. The business was started by Harry Acme with a shovel and a pickup truck in January of 1980. Last year, the corporation reported earnings of $25 million. The shares of the corporation are owned equally by Harry and his wife, Wanda. Harry runs the day-to-day operations and Wanda is the part time bookkeeper. Sam, their son, supervises the pool installations. Although the company maintains a year round staff of seven employees, its payroll swells to 27 full and part time workers between March and October. Of the 20 additional employees who are hired during the busy season, 15 are returning workers and five are new hires.