Calculate the tax disadvantage ( = corporate after-tax income to owners-sole proprietorship after-tax income to owners) to organizing a U.S. business as a corporate versus a sole proprietorship under the following conditions: Assume that all earnings will be paid out as cash dividends. Operating Income (operating profit before taxes) will be $112 under both organizational forms. The effective corporate tax rate = Tc = 40%. The average personal tax rate for the owners is 45% and assume that rate applies to the dividends. Round to two decimal places.