Calliah, a single taxpayer, operates a coffee shop . 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 $17,000 of profits from the business annually while minimizing her total tax liability. She expects the business to generate $46,000 annually of taxable income, all of which qualifies as pass-through income before considering a deductible salary expense.

Complete the table to determine the amount of total tax for each business form. Start with the entity level, then determine Calliah's tax and finally the total tax.