Research advantages to S Corp vs Sole proprietor

Hauling business. Started by one man and specializes in removing junk, unwanted items, cleaning out homes for sale etc. Business is growing and the decision to convert from Sole Proprietor to an S corp is being considered. California based business. revenues of $200,000 per year. Employees are currently independent contractors that work 1-5 days on various projects. Each project is unique and limited in scope and time. I need a 1-2 page paper with reference materials. The paper should be set up as a side by side comparison with pro/con for remaining sole proprietor vs changing to a S corp (an LLC acts as an S corp for tax purposes so the terms are interchangeable). References should include the terms and definitions of independent contractor (California) and list of things that would require the contractor to be considered an employee. A reference to required health coverage (California assume less than 10 full time workers) If there is a link or reference to setting up an S corp/ LLC that would be helpful. I have detailed knowledge of a lot of these subjects as I have multiple businesses. I spend more time on strategy and this project is to advise the son of a family friend. Having it detailed with up to date reference materials will be helpful with the discussion on his decision to convert or not to S Corp.