First of all, the IRS scrutinizes salaries for officers of S corporations closely and those salaries must be reasonable (and a $45,000 in salary based on $145,000 total does not sound like a reasonable salary)
Regardless, the corporation deducts your $45,000 salary on its tax return (1120-S) but your tax liability would be based on both your salary and the $100,000 in net income (i.e., it is combined).
@Rick19744
