Dave and his friend stewart each own 50 percent of kbs. during the year, dave receives $82,000 compensation for services he performs 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 reports taxable income of $32,800. 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 (ignore the 0.9 percent additional medicare tax)?