Sally, your client has come to explore the most suitable business structure for running her business. Here are some facts about her expected tax situation. She is 56 years old and married. Her husband, Brian, is retired TAFE teacher. She runs a successful electronic retail outlet with expected profits next year of around $220,000 before tax. Sally has a self-managed superannuation fund. She has a seventeen-year-old son who is a full-time student and a 70-year-old parent who is fully dependent on her. They are covered by Health Insurance Sally & Brian are considering establishing a share portfolio for the future Your client wishes to know which of four possible tax structures will deliver. a) the lowest possible family tax bill b) the most amount of money after tax and other liabilities 1. Sole trader 2. Partnership with her husband 3. Discretionary trust 4. Company with a salary and superannuation paid to the equivalent of the profit to ensure there is no net income in the company