Samantha incorporates her businessas Skylark Bakery, Inc., a calendar year, accrual method C corporation. Samantha, a cash method taxpayer, owns $100\%$ of the corporation$$s stock at the end of $2021.$ On December $31,2021,$ SkylarkBakery has accrued a $$10,000$ bonus to Samantha. Samantha receives the bonus in $2022$ and reportsit on her $2022$ tax return. Skylark Bakery cannot claim a deduction for the $$10,000$ until $2022.$ Prepare a letter to the client, Samantha, discussing the tax consequences of conducting business as a C corporation and the annual income tax savings. Please include refrences.