Disclosed herein are muscle-back iron golf clubs that have improved mass qualities to provide higher rotational moments of inertia and lower center of gravity while retaining the workability of muscle-back irons and the size, shape and dimensions preferred by tour players and low handicap players. The integrated systems and methods are computer-based and web-based online tax return preparation systems and tax software used by taxpayers to prepare their own electronic tax returns. The processor is effective to receive a first image and a second set of images; break the first image into a plurality of first pieces; and create a plurality of partitions corresponding to the first image and the second set of images, each partition defining an area.