As Michael said above, it works out the same. If you pay wages to yourself or spouse, you must still pay the 15.3% Employment tax (SE tax). The only difference is the employer (your business) pays half and half is taken out of the employees (your pay check) pay check.
If you think your business will continue to have profits of this $67K or more (maybe much more) a year, you might look into forming an S corp. You will still need to pay yourselves a justifiable wage but you might be able to rent a portion of your home to the business. Be careful though, forming and dissolving an S corp can cost thousands and year end tax prep more costly too. Many times they are oversold.
