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: C Corporation v. S Corporation Valuation 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 $600,000 $600,000 Group of answer choices 1

63,200

128,000

157,968

8,675,309