The Bruin Corporation, a C corporation, is owned 100% by John Bean and had taxable income in 2018 of $500,000. John is also an employee of the corporation. In December 2018, the corporation has decided to distribute $400,000 co John and has asked you ,whether it would be better co distribute the money as a dividend or salary. John, a single taxpayer, is in the 37% marginal tax bracket. Ho,v ,would you respond co Bruin Corporation? Consider only income taxes for this problem.