From a tax perspective, which of the following business owners would benefit the most wit a business structure analysis review? 

1, A business owner who plans to retire at the end of the year 

2. A business owner who currently has a net profit of $70,000 and pays $10,000 in self-employment taxes 

3. An established business owner with three employees and a store front who plans to hire three more employees to keep up with business demands, 

4. A gig worker who is considering doing his gig full time (select all that apply)