I agree with this. Businesses aren't big on spending for overhead and that's exactly how software and R&D gets taxed in 2024. If you spend 200k on software and only break even you get taxed on 200k (meaning you're fucked).

https://leyton.com/us/insights/articles/senate-blocks-tax-re...

This tool may be the solution for businesses struggling with 174...Replace developers with calculus and machine learning.