You are welcome for my help. Would you mind posting news of your tax return in a few months? I curious about if your tax return will be challenged, rejected, or accepted.

Best of luck.

More guidance should you want it:

The whole issue of SMLLCs and the PTE tax is confusing. An SMLLC is not a "qualified entity," meaning that the SMLLC can not make the election on behalf of its owner.  Only partnerships, S corporations, or LLCs taxed as an partnership or S corporation can make the election. A qualified entity can make the election to pay the tax on behalf of "qualified taxpayer" owners. "Qualified taxpayer" owners are limited to owners who are individuals, estates, trusts, and SMLLCs owned by an individual, estate or trust subject to California personal income tax. So although an SMLLC cannot make the election, if an SMLLC is an owner of a qualified entity, the qualified entity can pay the tax on behalf of an SMLLC that is owned by an individual, trust, or estate.