"He expects that his 2025 net income will be 0"

We have contractor clients that bring in "financial statements" this time of year.  "Yeah, it looks like I'm going to make $100,000 this year".  You talk to them for a couple of minutes.  "Oh yeah, XYZ company owes me $200,000 and they are going to get me the check next week but that isn't on my financial statements".   It's hard making good tax planning decisions when you are working with a pile of 💩