K is the president and chief executive officer of KL, Inc., an S corporation that is owned equally by individuals K and L. K receives a salary of $83,000, and her share of the net income, after deducting executive salaries, is $50,000. What is the proper income tax and payroll tax (F.I.C.A. or selfemployment tax) treatment of each of the following to K for the current calendar year? a. The salary b. The net income of $50,000. c. Calculate the payroll tax for K