I have read over the law multiple times and cannot come to a conclusion on this.

The CMA is not worth thousands of dollars.That said, a CMA will not be conclusive. 

So the conclusion should not be based solely on the price they charge for the tax return.

Your argument can lead to a conclusion opposite to yours.

While this rule reaches a logical conclusion by preventing a borrower from effectively “double dipping” by receiving both a tax deduction and tax-free forgiveness related to payment of the same expenses — it served as a sucker punch to many borrowers, who had hoped for the best of both worlds based on their reading of the CARES Act.

This has led to the conclusion that maybe all CPA's just want to do tax returns and maybe I should be seeking and working with a different professional on a tax strategy so that when I do hand information over to the CPA it's presented in a fashion that is tax favorable.

After running a million tests, the conclusion reached was that Billy Bob had brain cancer.

It's a question of knowing not only the law but how the court is likely interpret it (case law - maybe not the same as your opinion / conclusion).That said, you came here for help "figuring things out".

As for the MBA question, make a pros and cons list and then come to a final conclusion.

Minimum contents of option contracts is well defined in 47G-2, but it is amazing that some attorney drafted Lease/Option to Purchase contracts fail in this very basic requirement. 47G-2(d), Recordation, is IMO (without any statistics, just a conclusion from talking to attorneys) is the most common non-compliance.