Problem $15-61($LO $15-3)($Algo$)$

Dave and his friend Stewart each owns $50$ percent of KBS$.$ During the year, Dave received $$79,000$ compensation for services he performed for KBS during the year. He performed a significant amount of work for the entity, and he was heavily involved in management decisions for the entity $($he was not a passive investor in KBS$).$ After deducting Dave's compensation, KBS reported taxable income of $$31,600.$

How much FICA and$/$or self$-$employment tax is Dave required to pay on his compensation and his share of the KBS income if KBS is formed as a C corporation, an S corporation, or a limited liability company $($taxed as a partnership$)($ignore the $0\mathrm{.}9$ percent additional Medicare tax$)?$ How much FICA tax would the entity be required to pay on the compensation paid to Dave?

Note: Do not round any percentage calculations. Round other intermediate calculations and final answers to the nearest whole dollar amount.

$\backslash$table$[[,$FICA Tax that Dave pays,FICA Tax that Entity pays,$],[$C Corporation,$$,6,004,],[$S Corporation,,,$],[$Limited liability company,,,$]]$