I have a small SaaS side project that I have been working on for the last few years.  I no longer wish to continue working on or supporting it, I am burned out and my interests now lie elsewhere.  I have one customer who really loves the product and wants to buy the IP for it.My question is how should I structure this deal to reduce the tax implications?  Should I directly sell the IP to the customer from the company and then distribute the proceeds, after taxes, to myself as a dividend?  Or should I transfer the IP to myself, shut down the company, and then sell the IP to the customer and then pay taxes on it as ordinary income?About the company:1. It is incorporated as a C corp2. I own all of the outstanding shares of the company3. It has been incorporated since 2018 and has never turned a profit4. The company will show a small lose on its 2020 taxes as wellThe sales price we have been discussing is ~ $50k.  Any guidance would be appreciated.