I think that if it's under 25 million, and less than 10% SSTB then he can take full income as a non SSTB. His gross was only 2 million

This is directly from the IRS:

The de minimis rule states that if a trade or business has gross receipts of $25 million or less and less than 10% of its gross receipts are attributable to specified service activities, or gross receipts of more than $25 million and less than 5% of its gross receipts are attributable to specified service activities, the trade or business as a whole is not an SSTB