$[$The following information applies to the questions displayed below.$]$

Mackenzie is considering conducting her business, Mac$561,$ as either a single$-$member LLC or an S corporation. Assume her marginal ordinary income tax rate is $37$ percent, her marginal FICA rate on employee compensation is $1\mathrm{.}45$ percent, her marginal self$-$employment tax rate is $2\mathrm{.}9$ percent $($her other self$-$employment income and$/$or salary exceeds the wage base limit for the $124$ percent Social Security tax portion of the self$-$employment tax$),$ and any employee compensation or self$-$employment income she receives is subject to the $0\mathrm{.}9$ percent additional Medicare tax. Also, assume Mac$561$ generated $$200,000$ of business income before considering the deduction for compensation Mac$561$ pays to Mackenzie and Mackenzie can claim the full qualified business income deduction on Mac$561\text{'}$s business income allocated to her. Determine Mackenzie's after$-$tax cash flow from the entity's business income and any compensation she receives from the business under the following assumptions:

Note: Round intermediate calculations and your final answers to the nearest whole dollar.

Problem $15-55$ Part b $($Static$)$

b$.$ Mackenzie conducted Mac$561$ as an S corporation and she received a salary of $$100,000.$ All business income allocated to her is also distributed to her.

After$-$tax cash flow