The Bruin Corporation, a C corporation, is owned 100% by John Bean and had taxable income in 2022 of $500,000. John is also an employee of the corporation. In December 2022, the corporation has decided to distribute $400,000 to John and has asked you whether it would be better to distribute the money as a dividend or salary. John, a single taxpayer, is in the 37% marginal tax bracket. How would you respond to Bruin Corporation? Consider only income taxes for this problem, and ignore the net investment income tax.