Naw, your parent is right. When you have a legit business running, there's lots of expenses that come along with it. State, local, county taxes, accountant to keep the rest out of trouble. If you have an employee, there's yet more taxes, business insurance, liability insurance the expenses really go on and on. That 300K is more like 200k, and if he wants to have help (mediocre help), it's more like 130K (50K+employment taxes, benefits?) that is unless he wants 2 helpers then it's more like 85k and that's if he doesn't pay himself... It really isn't much money. Heaven forbid he needs to buy licensing for some IP along the way.