Yellow is fake gold; it's veneer and show rather than substance. We see that with the yellow cocktail music at Gatsby's party (1) and the two girls in twin yellow dresses who aren't as alluring as the golden Jordan (3.15).
I think a moderate income is income above the median for famlies in your county, but not more than 25% of the median income. The IRS usually has this info for free, but I see they are now charging $10 for this on their web site for more recent years. http://www.irs.gov/taxstats/indtaxst...=96947,00.html.
A taxpayer may have more than one regular trade or business to consider when determining whether income is business or nonbusiness income. In short, income arising from trade or business operations is business income. Any other income is nonbusiness income, and the taxpayer must have clear evidence showing that such earnings are classifiable as nonbusiness income. There are no specific types of income that are always classified as business income or nonbusiness income, as these classifications depend on what type of trade or business you are in. For example, rental income is a fairly common type of nonbusiness income.