<div mvc-lookup-for="Id" url="People" sort="Income" order="LookupSortOrder.Desc"></div>

public class HomeController : Controller
{
    private DbContext Context { get; }

    public HomeController(DbContext context)
    {
        Context = context;
    }

    [HttpGet]
    public JsonResult People(LookupFilter filter)
    {
        return Json(new PeopleLookup(Context) { Filter = filter }.GetData());
    }
}

public class PeopleLookup : ALookup<Person>
{
    private DbContext Context { get; }

    public PeopleLookup(DbContext context)
    {
        Context = context;
        FilterCase = LookupFilterCase.Lower;
    }

    public override IQueryable<Person> GetModels()
    {
        return Context.Set<Person>();
    }
}