1. If I had (as self-employed) a drop in revenue of more than 25% in a certain quarter in 2020 compared to the same quarter in 2019, but my total revenue for 2020 was higher than it was in 2019, can I use the 2020 tax year in order to calculate my "average monthly payroll"?
2. If I had a drop in revenue of more than 25% in a certain quarter in 2020, and total gross revenue for 2020 was also lower, but I still have the flexibility to claim less expenses on my 2020 tax return, bringing the 2020 taxable income higher, can I do that and get a higher PPP 2nd draw loan? If yes, is there a drawback to it (other than possibly dealing with the various consequences of higher income on the 2020 schedule C)