Stephan Lee has an unincorporated business that he anticipated will have active business income of $98,000 for the taxation year ending December 31, 2019. Mr. Lee has employment income in excess of $800,000 with additional amounts subjected to provincial tax rate of 16%. The provincial dividend tax credits is equal to 4/13 of the dividend gross up for non-eligible dividends. Also in this province, corporate tax rate is 3% on income eligible for small business deduction and 15% on other income. Mr. lee whether he should incorpordsate the business?