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Item 3 of 6 (20 points) a) Your friend, Alex, is a local entrepreneur who is thinking of starting up a new business called Venture.

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Item 3 of 6 (20 points) a) Your friend, Alex, is a local entrepreneur who is thinking of starting up a new business called Venture. Alex asks you to briefly outline and explain the nontax advantages and disadvantages of the most common legal entities used for operating a business in the United States. Specifically, Alex wants you to compare and contrast the following legal classifications: sole proprietorship (not formed as an LLC), general partnership, limited liability company (LLC), and a corporation. Be certain to address similarities and differences among the rights and responsibilities of each legal entity and its owner(s), as well as whether the entity and/or the owner(s) is ultimately responsible for paying liabilities of the business, b) Alex now asks you to briefly outline and explain the four basic tax classifications available to legal entities operating a business in the United States. Specifically, Alex wants you to compare and contrast the following tax classifications Schedule C sole proprietorship/single-member LLC, partnership/multiple-member LLC, corporation, and corporation. Be certain to address whether each tax classification is treated as a separate taxpaying entity or a flow-through entity. Why may n business owner prefer one type of flow-through entity over the other for tax purposes? In addition, explain how the check-the-box regulations are used to determine the tax form of a business entity. By default, how are unincorporated entities treated for tax purposes? Use the following information for the next two parts (e) and (d): Alex will be the 100% owner of the new business, Venture, which is expected to generate pretax earnings of S200,000. Alex's marginal income tax rate is 37% with a 23.8% rate on qualified dividends and long-term capital gains (including the 3.8% net investment income tax) c) Assume Alex organizes Venture as a corporation, and the business will distribute one-half of its after-tax earnings as a dividend. Show your calculation of how much cash after taxes Alex will receive from the business, and the overall tax rate on Venture's income in the first year of operation d) Independent of your response to (c) above, now assume Alex organizes Venture as a single-member LLC. Alex will be required to pay an additional 2.9% for self-employment tax and 0.9% for the additional Medicare tax. Also, Alex will be eligible to claim a full deduction for qualified business income on Venture's income. Show your calculation of how much cash after taxes Alex will receive from the business, and the overall tax rate on Venture's income in the first year of operation

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