Artis owns 40%of the Rhode Island Chile Parlor (RICP). During the current year, Rhode Island gives Artis

Question:

Artis owns 40%of the Rhode Island Chile Parlor (RICP). During the current year, Rhode Island gives Artis fringe benefits worth $4,000 in addition to his $30,000 salary. RICP's net taxable income before considering the payments to Artis is $160,000.
Assume Artis is single and has income from other sources that offsets his allowable deductions. What are Artis's taxable income and income tax liability if RICP is organized as
a. A partnership, and the salary is a guaranteed payment?
b. A partnership, and the salary is not a guaranteed payment?
c. A corporation?
d. An S corporation?