So basically:

1. Amend 1120-S that was filed in 2019 and show amended one as a 0 Return.

2. Amend client's 1040 and bring in income that was on the 1120-S and show it on schedule C.

3. Amend 944 and take out the Sole Proprietor salary.

4. Get a new EIN for the Corporation.

5. File 2020 1120-S under new EIN.

Is that what you suggest?