I'm not sure it's the key to the argument. First of all, the way you use salary is something we as physicians are constantly fighting. We bill for services we provide so we're not salaried employees. We have no benefits, no pension.
If you use $200,000 as gross income, it would be like the owner of the corner store getting $200,000 of gross income and then paying all the overhead, all the employees, all the benefits, etc. In that case, maybe a $100 difference is accurate, but it is not accurate to characterize that $200,000 as a salary. It is gross income to a small business, and that makes an enormous difference.