Well stated...You said:...

"The $250K figure is net, by the way... a fact I think has been almost completely overlooked. If you aren't able to offset more business income with expenses to get you below $250K in taxable income, then either you're doing quite well for a 'small' business or maybe you just need to get another accountant."

That is exactly what I talking about when I say to have an intelligent discussion of these complicated issues one at least needs a one on one dicussion for couple of hours...

Gil...