David would like to organize his business as either an S corporation or as a C corporation. The pretax income of the business is expected to be $100,000 in year 1. The business will pay out its after-tax earnings every year to David, its sole shareholder. David's marginal ordinary income tax rate is 28%. Ignoring self-employment taxes, how much would David keep after taxes in year 1 if his business is organized as either an S corporation or as a C corporation?