Dave and his friend Stewart each own 50 percent of KBS. During the year, Dave receives $95,000 compensation for services he performs for KBS during the year. He performed a significant amount of work for the entity and he was heavily involved in management decisions (he was not a passive investor in KBS). After deducting Dave's compensation, KBS reports taxable income of $44, 400. How much FICA and/or self-employment tax is Dave required to pay on his compensation and his share of the KBS income if KBS is formed as a C corporation, S corporation, or a limited liability company (ignore the .9 percent additional Medicare tax)