Orange County, California. So the whole incorporation thing is made even more difficult by the fact that there is an annual $800 minimum tax on all types of corporations. And like your Epic Guide suggests, it is not easy to get to even $1000, which would be barely enough to break even. Odds are that I won’t make it there on the first attempt. So I would rather not lose the money if it doesn’t work. But I don’t want to be liable and lose a ton that way, either.