You're right, but this is known to people with lumpy income and they do not like it. There's some mitigation depending on how you depreciate or don't depreciate

You're right, but this is known to people with lumpy income and they do not like it. There's some mitigation depending on how you depreciate or don't depreciate on a Schedule C (people with this issue tend to be self-employed) or if you have the ability to run your income through a corporation to even it out.