actually.... the owner/sole proprietor can not get $20,833 in salary.  Additionally... he can't even get 8,333.33 *2 or 16,666.66.  he can only get $100,000/52  ($1923.08) x 8... even after the update to payroll costs being 60% not 75%.

One of the reasons they lowered the Payroll Costs part down from 75% was because it was mathematically impossible to meet the 75% if you had a single employee who made over $100k, or a sole proprietor (with no employees or insurance or retirement) who made over $100K.  They used MONTHS  to get the loan … and used WEEKS to calculate the consumption/use of the funds.  

($100,000 /12 x 2.5) x 75% = $15,625.

($100,000/52) x 8 =  $15,325

so you could not ever reach 75%.   And still the limitation used in the forgiveness calculation  for someone over $100K  is the $15,325.... but that will cover the 60% threshold at least.