WOW! Thank you so much for both QBteach and Strongsilence input!

Yes, I agree this is too complicated. I thought I would like to learn from this new S Corp client by filing 1120 S return. This is her new company that started in Sep 2024. She didn't have any W9, but 1099 NEC. 

Are there any resource I can learn from? Or maybe it's not worthy to take this one at this time?