Jeremy is setting up a service business. He can either operate the business as a sole proprietorship or he can incorporate as a regular C corporation. He expects that the business will have gross income of $80,000 in the first year with expenses of $12,000 excluding the following. He plans to take $30,000 from the business for living expenses as a salary. Compare his tax costs for 2019 considering only income taxes if he is single, has no dependents or other income, and claims the standard deduction. Which option do you recommend based solely on these tax costs?