Roger plans on opening a specialized machine shop. He will put up $55$ percent of th cpaital, recieve $55$ percent of the equity interest in the buiness, work full$-$time as the CEO of the business, and draw a salary and bonus based on his performance. three other indivudals have committed to fund the balance of the needed capital in equal shares, and tehy will each receive $15$ percent of the equity of the business. The business will ahve minimal debt and is expected to be profitable by year two. Roger wants a structure thatensures, to the maximum extent possibble, freedom from minority owner hassels and contractual negotiations and dealings with minority owners. He wants total control. He wants to ensure that his investors do not have to pay self$-$employment taxes on any income they receive from the business. You represent Roger. What form of business entity do you recommend?