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The case was remanded because the Director did not advise the Petitioner on the types of evidence considered for a totality of the circumstances analysis under Matter of Sonegawa. Potential positive factors, such as the sole shareholder's $120,000 officer compensation and $98,601 in loan repayments, require further evaluation to determine if they could cover the wage shortfall. The Director must now allow the Petitioner to submit additional financial evidence for 2022, 2023, and 2024.