You used the word "Salary" which would be correct for Payroll. But you apparently don't have Payroll. Yet, S Corp is required to pay out through Payroll at Reasonable Compensation for services provided by any person, even if your person is the sole Shareholder, doing the work of the business.

Your client's $215,000 Salary would be reduced for takehome purposes by the employee taxes and the business incurs employer share of payroll taxes.

There still is time to get this right, before year end. If you are not familiar, then find someone to help you both with "year end payroll and reasonable compensation."

I use the resources at RCReports (Reasonable Compensation Reports) an they sent an end of year reminder:

"If you work with S Corps, you should be looking at all of your S Corp owners' compensation and taking steps to reconcile reasonable compensation if necessary. If this isn't done before year-end, your client (and you) could run into compliance issues come tax season.

Steps to reconcile reasonable compensation:

1. Run a reasonable compensation report for your client.

2. Compare the report to the salary that your client paid themself via W-2 in 2022.

3. Make adjustments now, before year-end, if necessary.

For more information, read this guide, or schedule a 1:1 demo of RCReports where I'll show you how you can run a reasonable compensation report in just a few minutes."