45. Assume the same facts as Problem 43, except that the entire $130,000 payment to Melva represents a reasonable salary; there are no dividend payments. 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 $ Hints: Do not forget that (1) one-half of the self-employment tax paid is a deduction in determining the taxable income of the sole proprietor, (2) the corporation and the employee share the FICA tax liability, and (3) the corporation's $180,000 income has not been reduced by the salary deduction or the company's share of the FICA taxes paid. Ignore FUTA and SUTA taxes for purposes of all computations. 45. Assume the same facts as Problem 43, except that the entire $130,000 payment to Melva represents a reasonable salary; there are no dividend payments. 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 $ Hints: Do not forget that (1) one-half of the self-employment tax paid is a deduction in determining the taxable income of the sole proprietor, (2) the corporation and the employee share the FICA tax liability, and (3) the corporation's $180,000 income has not been reduced by the salary deduction or the company's share of the FICA taxes paid. Ignore FUTA and SUTA taxes for purposes of all computations