Dana’s Day Spa is a 1-person operation offering a wide array of services for total and ‘every day’ well-being, rejuvenation, and relaxation in a private and serene environment. Dana takes pride in offering clients customized and tailored services to their individual needs and providing the highest quality services, products, and personalized attention. Like many small businesses across the US, Dana’s Day Spa started as a sole proprietorship and has continued to operate under the structure for the past 15 years. The owner of Dana’s Day Spa is asking you to investigate which legal business structure is the best fit for Dana’s Day Spa and evaluate options for the legal structure using a cost/benefit analysis. The analysis should take into consideration the range of implications for these different structures, such as liability, taxation, accounting, and recordkeeping. As part of this project, the owner is also asking you to investigate funding opportunities available to Dana’s Day Spa, and if and how these differ according to the business structure.