He picked up the 1099, felt its cheap, fibrous weight. This was the ghost that followed every handshake deal, every "we'll 1099 you at the end of the year." The promise of independence had a price, and it was due April 15th.

A year of late nights, of driving across three counties to install custom shelving for people who never remembered his name, of hauling MDF boards up four flights of stairs, of patching nail holes for free because he was "a nice guy." All of it, distilled into crisp, impersonal digits.

Because that form wasn't just a tax document. It was a receipt for every lesson the year had taught him: that a partner isn't a partner until they share the risk. And that a man who works for himself had better remember who he's really working for.

He looked out the window at his 2012 Ford Transit, rust speckling the wheel wells like a disease. The check engine light had been on since October.

Leo pulled out his own records: a spiral notebook filled with gas receipts, mileage logs, the cost of a new circular saw when his old one died. He did the math on the back of the envelope.

He started the van. The check engine light flickered, then stayed on.

His phone buzzed. A text from a number he didn't recognize: "Hey Leo, it's Dan from Shoreline Renos. Rick gave me your info. Need help with a built-in bookcase in Sea Isle. All cash, $800. You free next Tuesday?"