Amy and Jeff Barnes will operate their florist shop as a partnership or as an S corporation. Their mailing address is 5700 Richmond Highway, Alexandria, VA 22301. After paying salaries of $100,000 to each of the owners, the shops annual earnings are projected to be about $150,000. The earnings are to be invested in the growth of the business. Write a letter to Amy and Jeff, advising them of which of the two entity forms they should select.