Noelia owns $100\%$ of Marine $$Corporation$\text{'}$s stock and also runs the company as its CEO. Marine is a C corporation that expects to earn $$350,000$ before deducting any salary paid to Noelia. Noelia wants the corporation to pay her $$280,000$ for the current year in$$ pre$-$tax dollars. She is considering three different$$options: $(1)$ a $$280,000$ dividend, $(2)$ a $$140,000$ dividend plus a $$140,000$salary$,$ or $(3)$ a $$280,000$ salary.