34. Is there any tax advantage to a 100 percent shareholder-employee of an S corporation compared to a shareholder-employee of a C corporation under the following circumstances: shareholder-employee salary is

$75,000; the corporate income before the $75,000 salary and any related employment expense is $100,000. The corporation also distributes $15,000 to the shareholder. The shareholder is single, has no dependents, and uses the standard deduction.