Beth and Marcy are considering opening a boutique $($BM Inc.$)$ as either a C corporation or as an S corporation. They expect the business to make $$120,000$ of ordinary income each year and to be $50-50$ owners. Assume they pay themselves a fair wage for their services under either business form $($i$.$e$.,$ salary income and payroll taxes are the same either way$).$ They plan to pay out all after$-$tax income in dividends each year. Beth and Marcy both expect to have a $32\%$ marginal tax rate on all of their ordinary income, and an $18\mathrm{.}8\%$ rate on qualified dividends$/$long$-$term capital gains including the net investment income tax. The corporate tax rate is $21\%.$ Assume the qualified business income deduction is still in effect. By how much are Beth and Marcy better off if they organize their business as an S corporation? $($You should give a positive answer if they are better off organizing as an S corp. and a negative answer if they would be better off organizing as a C corp.$)$