4)You are the CPA who prepares the tax returns for Patrick, his wife, Susan and their two corporations.Patrick owns 100% of Shoe Corporation's stock and Shoe Corporation's current taxable income is $200,000.Susan owns 100% of Socks Corporation stock and Socks current year taxable income is $250,000.Patrick and Susan file a joint federal income tax return.What issues should Patrick and Susan consider with respect to the calculation of their tax return liabilities?