44. Assume the same facts as Problem 43, except that Malvern Company is a corporation, and Melva and Jim are the only shareholders. Assume that $80,000 of the $130,000 payment to Melva is a reasonable salary, and the remaining $50,000 is a taxable dividend. FICA taxes paid in by Melva as an employee $ FICA taxes paid by Malvern Co. on Melva's salary Federal income taxes paid by Malvern Co. Federal income taxes paid by Melva & Jim Malvern Total taxes paid $