Jane Doe worked on farms and in a factory during 1973. She received agricultural wages
of $101 from Mr. Brown in the early part of the year, $150 from Mr. Black, and then
she worked for Mr. Green at an hourly rate on 20 different days and received a total
In 09/1973, Ms. Doe received $50 as payment for part-time work in a factory. In the
last part of the year, she again worked for Mr. Brown and received $59 for her labor.
Ms. Doe has four QCs based on wages paid to her in 1973. She actually had sufficient
agricultural wages to obtain four QCs in 1973 because Mr. Brown paid her $160 during
the year, Mr. Black paid her $150, and since Mr. Green paid her for work on a time
basis on at least 20 days, the $90 she received from him is wages. The total agricultural
wages paid were $400, and she receives four QCs.
However, since Ms. Doe had a wage QC in 09/1973, we would normally assign the QCs
as follows: 12/1973 QC based on agricultural wages, 09/1973 based on nonagricultural
wages and 06/1973 and 03/1973 on agricultural wages.