탕감 가능하고 wage의 기준은 sch c 에 보고된 income 입니다.
따라서 글쓰신분과 아내분 총 합이겠지요.
"For a sole proprietor or independent contractor: wages, commissions, income, or net
earnings from self-employment, capped at $100,000 on an annualized basis for each
employee"
https://home.treasury.gov/system/files/136/PPP--Fact-Sheet.pdf