Luke, a 40 percent shareholder in Multi Gamer Inc. (MG), is comparing the tax consequences of losses from C corporations with losses from S corporations. Assume MG has a $100,000 tax loss for the year, Luke's tax basis in his MG stock was $150,000 at the beginning of the year, and he received $75,000 ordinary income from other sources during the year. Assuming Luke's marginal tax rate is 30%, how much more tax will Luke pay currently if MG is a C corporation compared to the tax he would pay ifit were an S corporation