A business entity's taxable income before the cost of certain fringe benefits paid to owners and other employees is $11,400,000. The amounts paid for these fringe benefits are as follows:

Note the following: (1) Assume the fringe benefit plans are not discriminatory and (2) The business entity is equally owned by four owners.

OwnersOther EmployeesGroup term life insurance$500,000$1,200,000Meals and lodging incurred for theconvenience of the employer300,000550,000Pension plan$160,000*$480,000*H.R. 10 (Keogh) plan for partnership and S corporation

a.The taxable income of the business entity, if it is a partnership, is?

If the entity is a C corporation, it is?

and if the entity is an S corporation, it is?