{
  "type": "ZkVmReceipt",
  "system": "risc0",
  "receiptFormat": "groth16-bn254",
  "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
  "seal": "EX2e6aoFpWC11ZDf/fQlBRcBPaTm9VU/OjxyqRfFFDUtgSvYNIRR8HIfsj5HIQm/TMpim4Fz5D6/rgy4/tI9Iw2JGH03hLhaVzpqwc4s/F51v3eEDBk2dAcEYJrjbSf9D6X3U2JWd1yix2Ro06JO8qNIujb1z2ha7YOMGqj9twIPZBDGCWttFw6X1KTY/V10bzARiv1L2RYRbDSyK9ZLNCSKrizWDsRw6ElvFzMyfpJQykcX/Elwq59i063DMdKWAkLyYcyP7ixl3/uq7BtKTr9+wbTf+dh0vp39eHCM3aQM//X5s3XZghdOMdrkD4QVqcTEw5o0WKIKRJ+c6IDkMA==",
  "journal": {
    "chaingraph_version": "0.4.0",
    "kernel_digest": "sha256:7e1af77a80f8ba34c85d5ad070e0625aea5118c66bb72f50380f9413001b07f8",
    "output": {
      "annual_admin_cost": 3000,
      "break_even_income": 46500,
      "caveats": [
        "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share."
      ],
      "distribution": 75000,
      "filing_status": "single",
      "five_year_savings": 33596.62,
      "half_se_tax_deduction": 10597.16,
      "net_annual_savings": 6719.32,
      "net_annual_savings_qbi_adjusted": -8130.68,
      "net_se_income": 150000,
      "owner_health_premium_annual": 0,
      "qbi_199a_deduction_tentative": 15000,
      "qbi_199a_income": 75000,
      "qbi_199a_value_at_risk": 14850,
      "qbi_adjusted_break_even_income": null,
      "reasonable_salary_pct": 50,
      "reasonable_w2_salary": 75000,
      "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even.",
      "scorp_employer_tax": 5737.5,
      "scorp_payroll_tax": 11475,
      "se_tax_savings": 9719.32,
      "sole_prop_se_tax": 21194.32,
      "verdict": "SCORP_WINS"
    }
  }
}