Which of the following taxpayers might benefit from establishing an S corporation based solely on their income and compensation?

Bradley has a side gig building ramps for neighbors with disabilities. He charges them for the supplies and a small amount for his labor. He never knows how much income he will make in a given year.

Samantha and her best friend Elizabeth opened a yarn shop. They have a partnership agreement that establishes guaranteed payments they are both to receive each year.

Ted has a consulting business that is doing well. He has determined that he can pay himself an annual salary of $50,000 and would like to do so.

Dustin works as a rideshare driver