I own an FBA Amazon business that operates as a Single-Member LLC (SMLLC). This LLC is entirely owned by a revocable trust, where my spouse and I are the trustees and beneficiaries. Given this structure, should the business income be reported on Schedule C of our Form 1040, or is a Form 1065 partnership return required due to the involvement of both spouses? We want to ensure we are filing correctly based on IRS rules for disregarded entities, grantor trusts, and husband-wife business ownership.