Carol has recently incorporated her sole proprietorship and is considering making an S election. The corporation has $200,000 of gross revenue and expenses of $75,000 before Carol's salary. She plans to take a gross salary of $60,000 from the business and this will be her only income for the year. Compare the total tax burden for Carol and the corporation with and without the S election. Consider both income and employment taxes. Carol is single and has total allowable deductions of $10,350. She plans to reinvest all of the corporation's net income after taxes into the business. Based on tax burden alone for 2016, should Carol make the S election?