Ask HN: How to sell side project IP

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 corp

2. I own all of the outstanding shares of the company

3. It has been incorporated since 2018 and has never turned a profit

4. The company will show a small lose on its 2020 taxes as well

The sales price we have been discussing is ~ $50k. Any guidance would be appreciated.