According to Rudd, a 6-in. round jumper duct is adequate for a bedroom with 75 cfm or less of supply air. An 8-in. duct can balance a room with 120 cfm of supply air; a 10-in. duct balances 175 cfm of supply air; a 12-in. duct balances 225 cfm of supply air; and a 14-in. duct balances 300 cfm of supply air.
When a corporation is originally chartered by the state, it exists as a C Corporation. It will remain a C corporation unless the company wishes to elect S corporation status. S Corporations. The main difference between a C corporation and an S corporation is the taxation structure. S corporations only pay one level of taxation: at the shareholder level. To choose S corporation status, a tax lawyer or accountant may assist with filing IRS Form 2553 and ensuring all S corporation guidelines are met.
Other differences. Other differences between S corps and LLCs include: 1  Existence. 2  An S corporationâs existence is perpetual, but some states require LLCs to list a dissolution date in the formation documents.3  Certain events, such as death or withdrawal of a member, can cause the LLC to dissolve.4  Transferability of ownership.ther differences between S corps and LLCs include: 1  Existence. 2  An S corporationâs existence is perpetual, but some states require LLCs to list a dissolution date in the formation documents.