BANKRUPCY

Your client is in big trouble. He started his plumbing business as a sole proprietor in $2019$ and owes payroll taxes $50,00080,000$ and $60,000$ for the years $2019,2020,2021.$ He has not filed his $2022$ tax return. He also owes to credit card companies around $$30,000.$ He also owes personal taxes on form $1040-40\mathrm{.}000,35,000$ and $30,000$ for the years $2019,2020,$ and $2021.$ He is married with two children and made $$35,000($wages$)$ in $2022$ as a plumber. What are his options?

What are his options if had incorporated his business as a C corporation in $2019.$