Darian owns Special Notecards, an Scorporation. Which of the following is correct regarding Darian's S corporation? Any income that he derives from the Scorporation, whether on the K-1 or W-2 will be subject to FICA Darian can deduct the cost of fringe benefits from the corporation and does not have to pick up the income on his W-2. O Darian could sell interests in the Scorporation to 10 of his colleagues without any issues. O All of the above are true