Garret is starting a lawn mowing business and deciding which organizational entity form to use. He is a married filing joint filer and his wife has significant income from employment as a Physician's Assistant. His primary concern is being able to net his early year's losses with his wife's income to reduce his tax liability AND that his personal assets are protected from liabilities of the business. Garrett will be the only owner. He would also like to minimize his SE income tax if possible $.$ Which of the following organizational forms would be BEST?