Hello Gurus

I am a part time real estate agent (more of a hobby) and do closings maybe 3 to 4 deals a year. I just created my own S Corp starting from 01/01/2010 and wondering the various tax deduction rules below:

1. For being a real estate agent, I have some monthly expenses such as MLS monthly subscription, individual licensing and liability insurance premium, my cell phone, high speed internet (Home office) etc. Can I deduct them from the s corp's account as business expense? Or I will have to address them in my individual tax return?

2. What I understand is I will have to pay a "reasonable" amount of salary to myself (I am thinking 50% after all the expenses) and I can take rest as distribution (other 50%). Do I have to pay tax on the salary to IRS from the s corp as a separately? If so, how do I pay that tax? Whenver I write a check or at the year end? Pay to who?