Juan, an attorney, is the sole shareholder of Carmine Corporation, a C corporation and professional association. The corporation paid Juan a salary of $336,000 during its fiscal year ending September 30, 2017.

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a. The amount that Carmine Corporation must pay Juan during the period October 1 through December 31, 2017, to permit the corporation to continue to use its fiscal year without negative tax effects is $.

b. Carmine Corporation had taxable income of $95,000 for the year ending September 30, 2017. The corporation's income tax liability for the year is $. However, if Carmine Corporation is not a PSC, the tax liability would be $.