In 2019, a single person operates a business as a sole proprietorship.The business sells hammers on the internet.The business has revenues of $550,000 and expenses of 350,000, which includes $90,000 of wages.The individual also has a part-time job and earns $20,000.The individuals average tax rate is 24%, and the corporate tax rate is 21%.If the business operates as a C corporation, what is the 2019 tax liability?