Since the Tax Relief Act of 2003,if a Corporation or Partnership

Since the Tax Relief Act of 2003,if a corporation or partnership has pre-tax earnings of $110,000 while the corporation is subject to a 35% income tax rate and an investor is subject to a 35% personal tax rate and a 15% capital gains tax rate,then what is the advantage to being a partnership (compared to a corporation) if all of the proceeds are paid out to investors in either legal form?

A) ($22,500)
B) $0
C) $10,725
D) $24,725