On another completely unrelated note (sorry for taking over your post), I don't understand Line 9 of the M1NC.  Is that outdated or am I misreading it?  It seems to say to subtract PPP expenses, which seems to be double-deducting expenses.  Or am I just not thinking it through?

https://www.revenue.state.mn.us/sites/default/files/2020-12/m1nc_20.pdf