LO$.1$ In $2023,$ Purple Company reports $$200,000$ in net income before deducting any compensation or other payment to its sole owner, Kirsten. Kirsten is single and she claims the $$13,850$ standard deduction for $2023($she has no other deductions$).$ Purple Company is Kirsten's only source of income. Ignoring any employment tax considerations, compute Kirsten's after$-$tax income if:

a$.$ Purple Company is a proprietorship and Kirsten withdraws $$50,000$ from the business during the year; Kirsten claims a $$37,230$ deduction for qualified business income.

b$.$ Purple Company is a C corporation and the corporation pays out all of its after$-$tax income as a dividend to Kirsten.

c$.$ Purple Company is a C corporation and the corporation pays Kirsten a salary of $$158,000$