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As a business owner, it is important to have a financial goal in mind. In this tutorial, the speaker explains how to calculate how many clients are needed to reach a specific income goal, using the example of $100k per year. Approximately 15 to 20 clients may be needed, depending on the size of the clients and how much is charged per month. The tutorial includes a spreadsheet tool for calculation, which can be downloaded from the description box. The process involves entering the income goal at the top of the spreadsheet and dividing it by 12 to determine the monthly target.