I agree. Both 1 and 2 are possible. However 1) is unknown because of the inherent risk. You can't give yourself a large salary just in case business sells. 2) i

I agree. Both 1 and 2 are possible. However 1) is unknown because of the inherent risk. You can't give yourself a large salary just in case business sells. 2) is probably possible already (sorry, not a tax accountant) but might be costly/friction.