Optional Method

[Super Mom]

I've never used the optional method before and seems to good to be true for this taxpayer. He has less than 4721 in nonfarm profits after you subtract the section 179 expense on his K-1, but his SE earnings in box 14 of the K-1 are more than the 4721---any guidance?

[Super Mom]

Let me try re-wording this question more clearly. From form K-1 can I deduct the box 12 section 179 expense from the box 14 SE earnings to get to the minimum---which is his actual profit--- for the optional method?