"If you earn $100 as a freelancer, you might get $60 after tax, which means you'd have to work one hour and forty minutes to pay your accountant $100." - um, is

"If you earn $100 as a freelancer, you might get $60 after tax, which means you'd have to work one hour and forty minutes to pay your accountant $100." - um, isn't the accountant a business expense and therefore a writeoff?