Ccile owns a highly profitable restaurant run as a sole proprietorship. To protect herself from liabilities related

Cécile owns a highly profitable restaurant run as a sole proprietorship. To protect herself from liabilities related to the business, Cécile incorporates the business, becoming the sole shareholder. However, she retains personal ownership of all of the assets (building, kitchen equipment, furniture, etc.) and rents them to the corporation, charging twice the normal rental value. What might Cécile be trying to accomplish with the rental arrangement? What is the most appropriate tax treatment?