Mr$.$ Young operates a photography studio as a sole proprietorship. His average annual income from the business is $$100,000.$ Because Mr$.$ Young does not need the entire cash flow for personal consumption, he is considering incorporating the business. He will work as a corporate employee for a $$40,000$ annual salary, and the corporation will accumulate its after$-$tax income to fund future business expansion. For purposes of this case, assume that Mr$.$ Young's marginal income tax rate is $32$ percent and ignore any employment tax consequences a$.$ Assuming Mr$.$ Young's sole proprietorship does not qualify for the QBI deduction, by how much would Mr$.$ Young's annual tax burden increase or decrease by incorporating? b$.$ Assuming Mr$.$ Young's sole proprietorship qualifies for the $20\%$ QBI deduction, by how much would Mr$.$ Young's annual tax burden increase or decrease by incorporating? Complete this question by entering your answers in the tabs below. Required A Required B Assuming Mr$.$ Young's sole proprietorship does not qualify for the QBI deduction, by how much would Mr$.$ Young's annual tax burden increase or decrease by incorporating? Mr$.$ Young's tax burden would by Required A Required B$.$