The Bruin Corporation, a C corporation, is owned 100% by John Bean and had taxable income in 2023 of \($500,000.\) John is also an employee of the corporation. In December 2023, the corporation has decided to distribute \($400,000\) to John and has asked you whether it would be better to distribute the money as a dividend or salary. John, a single taxpayer, is in the 37% marginal tax bracket. How would you respond to Bruin Corporation? Consider only income taxes for this problem, and\ ignore the net investment income tax.