Using the same information, what is the amount of the S Corporation premium if the cash flow for the C Corp & S Corp is $250,000? Assumptions: Corporate Tax Rate = 21% Combined Individual Tax Rate =30% Qualified Business Income Deduction=20% All income is distributed, individual dividend tax rate=20% Capitalization Rate=25% Business Type: Accounting Firm Cash Flow before Taxes 8,675,309 157,968 128,000 163,200