please help me find the two most significant uncertainties affecting the choice between a C corporation and an S corporation

(1) Choice of entity: Projected prots (10 points) Candace, a single taxpayer who is in the 32% tax bracket, is establishing a business that could have potential environmental liability problems. She is trying to decide whether she should operate her business as a partnership, a C corporation, or as an S corporation. She projects that the business will generate earnings of about $100,000 each year. She will be actively involved in the business. Required: a) What are the two most signicant uncertainties affecting the choice between a C corporation and an S corporation