Micaela starts the new business and she needs your help. She thinks she pays too much in taxes. She needs limited liability protection for her business but also does not want to spend too much time in incorporation and administrative expenses. She has no business partner, and her husband helps her in the business. She thinks she may need capital in the future and therefore an additional business partner may be needed. She estimates that she could make about $20,000,000 in revenue and about $1,000,000 in profits during the first year. Micaela keeps no inventory. Micaela also heard from her friend-Lewis, who is a student at Metro, that there are some new deductions/benefits for small business. Please advise Micaela for structuring her business.