@Help5 

Verify/confirm you are a professional tax preparer (as is 'supposed' to be required when joining this Forum) and we might be more helpful.   H*(( - I'd even apologize 😉

This looks suspiciously like a homework question... unless by some bizarre coincidence "Simon Jones" really IS your client.   And if so, posting a client's real name on a public forum is a a MAJOR ethics mistake.