So we’re assuming someone who makes $89M is

• getting all her income through onlyfans
• is not incorporated
• has no deductible business expenses

I get some of these simplifications for the sale of discussion but the federal corporate income tax rate is 21% (yes, at least half of us are subsidizing corporations)

You’d expect her to being paid some salary as an employee of her corporation, and depending how the wrote it, it’s possible only that would be subject to sin tax, and it’s relatively insignificant