Not sure where you are going.  I did my homework, interviewed client as to nature of grant, use of funds, etc. I have a copy of the grant, copies of invoices submitted. Grant was given by a small city, the funds of which were derived by a local "Lodger's Tax" collected from hotels and motels. I never stated that the invoices the grantee submitted for labor were deducted as business expenses. This is a self-employed individual who received money to develop a pod cast that she is now free to keep in a dresser drawer or market to an audience.

As to the push back, I was merely throwing out the question to further substantiate the fact that income and SE taxes are due.

Thank you for your time