If an employee is getting paid an average of $64K, they are very likely costing their employer another $36K in taxes, unemployment, worker's comp, 401k matching, insurance, vacation time, etc.

If you run your own business, you have to account for these things and more (accountant, equipment, advertising, etc). Staying under 100K gross seems almost impossible unless you plan on running yourself out of business.

You're right. I misread that as income from an employer. Sorry.