$,$ a single$$ taxpayer, operates a mini mart. She is considering either continuing the business as a sole proprietorship or reorganizing it as either a C corporation or an S corporation. Her goal is to withdraw $ $19$ comma $000$ of profits from the business annually while minimizing her total tax liability. She expects the business to generate annually $ $49$ comma $000$ of taxable$$ income, all of which qualifies as$$ pass$-$through income before considering a deductible salary expense.