One thing you could look at is what percentage of that is on the overall value of the business, or the overall income of the business. If $50,000 is a small number in terms of that business, in theory maybe they don't get a small business deduction anyway, but it's something that might be looked at so it's not a one-size-fits-all at the low level.
I am from northern Alberta, and in the Peace country, where I live, we have a very highly oil- and gas-dominated market, as well as agriculture and different things such as that. There are a lot of business that had more than $1 million, let's say, of assets set aside before we had the last recession, in passive assets.